Results 141 to 150 of about 4,421,459 (332)

Integration of the Pro-Environmental Concepts in Various Management Accounting Tools

Journal of Environmental Management and Tourism
Integrating pro-environmental concepts into management accounting tools is essential for organizations aiming to enhance their sustainability performance. Measures to support a pro-environmental attitude in each enterprise can be implemented differently.
Anna SIEMIONEK-LEPCZYŃSKA, Michał CHALASTRA   +1 more
doaj   +1 more source

Assessing Agricultural Green Total Factor Productivity in Latin America

Agribusiness, EarlyView.
ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li, Vanessa Ormeño‐Candelario, Xueli Chen   +2 more
wiley   +1 more source

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

Agribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal, Sunil P. Dhoubhadel, Rodolfo M. Nayga Jr.   +2 more
wiley   +1 more source

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

Agribusiness, EarlyView.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner, Luigi Orsi, Alessandro Olper, Stefanella Stranieri   +3 more
wiley   +1 more source

New Public Governance and Public Value Co-creation: The Case of the European Court of Auditors Environmental Audits

Revista de Contabilidad: Spanish Accounting Review
This article seeks to bring evidence on public value co-creation between public auditors and auditees, with a focus on the environment, as a matter of pressing interest for the citizens.
Andreea Hancu-Budui, Ana Zorio-Grima
doaj   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Creating Shared Value as an Antecedent of Value Co‐Creation: B2B Relationships in the Agri‐Food Sector

Agribusiness, EarlyView.
ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera, Marcelo Royo‐Vela   +1 more
wiley   +1 more source

Waste avoidance and reuse strategies for residential buildings in Australia [PDF]

Introduction The Beyond Waste Fund is an initiative managed by Sustainability Victoria to help businesses avoid waste sent to landfill. The fund supports innovations that focus on waste avoidance, reduction and reuse, leading to improved resource ...
Enda Crossin, Mehdi Hedayati, Stephen Clune   +2 more
core  

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

Agribusiness, EarlyView.
ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley   +1 more source

Independent and joint effects of carbon performance and family ownership on financial reporting quality

Business: Theory and Practice
This study examines the individual and joint impact of carbon emission disclosure and family ownership on audit report lag using data from 124 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Findings show that greater
Hendra Susanto, Nyoman Adhi Suryadnyana, Rusmin Rusmin, Emita Astami   +3 more
doaj   +1 more source