Results 131 to 140 of about 113,293 (264)
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
La economía social desde la periferia : contribuciones latinoamericanas
El volumen procura contribuir desde la reflexión teórica al diálogo entre las diversas corrientes de pensamiento y sus propuestas para la construcción de otra economía, una economía socialmente responsable ante la sociedad, en primer lugar ante las ...
Singer, Paul +12 more
core
Environmental Responsibility and Financial Performance: The Mediating Role of Sales in Korean Firms
ABSTRACT This study investigates the mediating role of sales in the relationship between environmental responsibility (ER) and financial performance (FP) through the lens of green consumerism. Using Korean ESG ratings between 2019 and 2022 and financial data from the Kis‐Value Database, we show that ER does not directly enhance FP but indirectly ...
Arturo Garcia, Sang‐Ho Lee
wiley +1 more source
Realidades y mitos de la economía social y solidaria: el caso Ecuador
El presente proyecto de investigación responde a una realidad internacional actual generada a partir de los desafíos que presenta el modelo económico capitalista; el mismo que, ha traído consigo no sólo fuertes crisis financieras, sociales e incluso ...
Bueno Montalván, Pamela Estefanía
core +1 more source
From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
Stabilization Strategies for Carbon Based Perovskite Solar Cells Under Light, Heat, and Humidity
Carbon‐based MA1−x(AVA)xPbI3/CsPbBr3 QD heterostructures fabricated under ambient conditions exhibit < 5% loss under ISOS‐D‐3 and reversible photo‐induced degradation, revealing the dual role of QDs in defect passivation and dynamic interfacial stabilization.
Emilie Planes +4 more
wiley +1 more source
Making Sense of the Bioeconomy: A Critical Analysis of EU Policy Narratives and Responses
ABSTRACT The bioeconomy has become an increasingly popular concept in European Union (EU) policy, promising sustainable growth, job creation, and reduced environmental impacts. Yet its meaning remains contested, ambiguous, and politically charged. This study critically examines how EU bioeconomy policy narratives prior to 2025 construct this concept ...
Elena Zepharovich +4 more
wiley +1 more source
La presente publicación es el fruto del esfuerzo y aporte continuo de profesores, administrativos, estudiantes y egresados, miembros del sector solidario de la frontera colombo-venezolano y, sobre todo, del liderazgo y compromiso del Instituto de ...
Martínez Graterol, Marco +1 more
core +1 more source
Economía política de los directivos de las empresas de economía social
En el teatro del gobierno de las empresas de economía social los directivos juegan un papel protagonista capaz de orientar las trayectorias de aquellas.
Chaves Ávila, Rafael +1 more
core
Impact of Sovereign Debt Maturity on Fiscal Sustainability
ABSTRACT This study is the first to investigate the impact of the term structure of public debt on fiscal sustainability. We adopt the widely used backward‐looking measure of fiscal sustainability—fiscal responsiveness as proposed by Bohn. Using data from De Graeve and Mazzolini and focusing on a sample of 19 most developed countries, we demonstrate ...
António Afonso +3 more
wiley +1 more source

