Results 111 to 120 of about 173,234 (305)
Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source
The role of non-bank financial intermediaries (with particular reference to Egypt) [PDF]
Non-bank financial intermediaries (NBFIs) comprise a mixed bag of institutions, ranging from leasing, factoring, and venture capital companies to various types of contractual savings and institutional investors (pension funds, insurance companies, and ...
Vittas, Dimitri
core
IFRS 16 Leases consequences on the financial statements and financial indicators
Audit Financiar, 2017 In January 2016, the International Accounting Standards Board (IASB) issued IFRS 16 “Leases”, which will replace the current standard IAS 17 “Leases”. IFRS 16, whose application is mandatory for annual periods beginning on or after January 2019, sets out new rules for the recognition and measurement of leases, leading to a change of value for the ...
openaire +2 more sources
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research analyses the carbon footprint of the NGO Madre Coraje, using an integrated methodology that combines the calculator provided by REAS (Red de Economía Alternativa y Solidaria) Navarra and the Life Cycle Assessment (LCA). It quantifies emissions across the three scopes of the Greenhouse Gas Protocol, evaluating both direct and ...
José Fernandez‐Serrano +2 more
wiley +1 more source
Jurnal Bisnis dan Kewirausahaan, 2018 Pengelolaan cash flow mengharuskan perusahaan mempertimbangkan alternatif pembiayaan untuk pembelian aset tetap yang paling menguntungkan agar dapat meminimalkan pengeluaran perusahaan dan meningkatkan keuntungan yang diperoleh.
Wayan Hesadijaya Utthavi
doaj
Scope 3 Carbon Emissions Assessment for Manufacturing SMEs
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat +3 more
wiley +1 more source
Land leasing and land sale as an infrastructure-financing option [PDF]
Municipal land sales provide one option for financing urban infrastructure investment. In countries where land is owned by the public sector, land is by far the most valuable asset on the municipal balance sheet.
Peterson, George E.
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Recent scholarship shows growing interest in the circular economy (CE) approach, which promotes resource‐efficient, community‐friendly activities. However, scientific evidence is still needed on the synergies and trade‐offs between CE and community development (CD).
Michael Odei Erdiaw‐Kwasie +6 more
wiley +1 more source
PARTICULARS OF LEASING CONTRACTS ENTRIES ACCORDING TO IAS 17 [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2006 Leasing operations are today an efficient means for the leasing companies to sell long-term use goods under advantageous conditions of price and delivery terms while third companies become owners without outstanding financial efforts.
Violeta ISAI
doaj
Environmental Policy and Governance, EarlyView.ABSTRACT Biodiversity markets are increasingly promoted as instruments to close the biodiversity finance gap, yet their implications for social inclusivity and collaborative governance remain poorly understood. England's new Biodiversity Net Gain (BNG) policy provides a critical case.
M. Troiano +8 more
wiley +1 more source