Results 111 to 120 of about 2,536,065 (309)

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng, Wenjia Tang, Liang Zhao, Salwa Saleh Almasabi, David Kalisz   +4 more
wiley   +1 more source

CONTRACT CHOICE SELECTION WITH LAND-LEASING AGREEMENTS [PDF]

This study tests cropland contract hypotheses utilizing a landlord data set. Ordered probit and classical regression models are estimated and presented identifying factors that affect the contract type selection and terms.
Dixon, Bruce L., Bierlen, Ralph W., Parsch, Lucas D., Ahrendsen, Bruce L., Rainey, Ronald L.   +4 more
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African Twist of Circular Economy: Insights, Policies and Recommendations

Business Strategy and the Environment, EarlyView.
ABSTRACT While the circular economy (CE) has gained traction, this paper argues that mainstream CE approaches risk being misaligned in the African context. Drawing on a mixed‐methods synthesis of empirical studies, policy documents and cross‐country examples, the study shows that Africa's CE transition is fragmented and uneven, leaving the continent at
Michael Odei Erdiaw‐Kwasie, Matthew Abunyewah, Amila Kasun Sampath Udage Kankanamge, Patrick Arhin, Kerstin Zander   +4 more
wiley   +1 more source

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

Beyond a Technocentric Transition: A Diverse Economies Perspective for Social Justice in Circular Economy Business Models

Business Strategy and the Environment, EarlyView.
ABSTRACT The circular economy, dominated by capitalocentric, technocentric, and eco‐modernist discourses, risks perpetuating systemic injustice because of its limited consideration of the social and of what is possible. In this article, we examine how social justice can be embedded into circular business models (CBMs)—key drivers of the circular ...
Fernando C. Lit, Erik Paredis, Josephina C. C. M. Huijben, Myriam M. A. H. Cloodt   +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  

Analysis of OTP Leasings Financial Statements

, 2020
Cilj ovog diplomskog stručnog rada je analiza financijskih izvještaja društva OTP leasing d.d.. Podloga za analizu su financijski izvještaji za razdoblje od 2016. godine do 2018. godine. Financijska analiza omogućuje lakše planiranje budućeg poslovanja,
Domijan, Kristina
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Evaluation of Circular Pathways for Heavy‐Duty Vehicle Batteries in Europe Using a Multi‐Method Simulation Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular battery strategies have become of major interest focusing on material availability while increasing economic and environmental benefits. In this context of circular economy, one main challenge for automotive original equipment manufacturers is that the most profitable handling strategy along the lifecycle is unknown.
Michael Lieder, Farazee Mohammad Abdullah Asif, Amir Rashid   +2 more
wiley   +1 more source

Main directions of providing population of Russia with the food

Путеводитель предпринимателя, 2020
The purpose of the article is to analyze the status and outlook for agriculture in the country and the security of its tractors and agricultural machinery. The analysis of the state of agriculture has shown that in order to import food products necessary
V. E. Gladkova, R. V. Zharikov, E. S. Zhangaliyeva   +2 more
doaj  

Aircraft's financial leasing contracts

, 2019
Bu tez çalışmasına hava araçlarının temin edilmesinde en sık kullanılan yöntemlerden biri olan finansal kiralama sözleşmeleri konu olmuştur. Türkiye'de ve dünyada bu sözleşmeye olan talebin artmasından dolayı, öncelikle finansal kiralama sözleşmelerinin ...
Rende, Hande Seren
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