Results 101 to 110 of about 490,667 (246)

Can Environmental Markets Pay for More Sustainable Farm Dams? A Cost–Benefit Analysis

Sustainable Development, EarlyView.
ABSTRACT Farm dams are widespread artificial waterbodies that play a critical role in agricultural water security. Enhancing these systems through sustainable interventions such as fencing, hardened access points, and revegetation can improve water quality and deliver carbon and biodiversity co‐benefits.
K. U. D. N. Hansani, Lukas Schuster, Peter I. Macreadie, Kym Whiteoak, Martino E. Malerba   +4 more
wiley   +1 more source

THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY [PDF]

Annals of the University of Oradea: Economic Science, 2011
The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items.
Cunningham Garry M., Diogenis Baboukardos, Mario Carrara, Hassel Lars G.   +3 more
doaj  

The Strategic Logic of Biodiversity: Why Firms Invest in Nature‐Based Initiatives

Sustainable Development, EarlyView.
ABSTRACT Biodiversity loss poses profound strategic and operational challenges for firms, yet management research offers limited evidence on which organisational mechanisms effectively reduce corporate biodiversity impacts. This study introduces the Biodiversity Strategy Configuration Framework (BSCF) to enhance the understanding of firm‐level ...
Post Raj Pokharel
wiley   +1 more source

Tourism as a Catalyst for Blue Carbon Restoration and Conservation: Pathways, Gaps, and Opportunities

Sustainable Development, EarlyView.
ABSTRACT Tourism is a major driver of coastal economies worldwide, yet it is also a growing source of pressure on blue carbon ecosystems (BCEs) such as mangroves, seagrasses, and salt marshes. Nowadays, tourism‐led conservation/restoration is increasingly promoted under the banner of regenerative tourism, but how these projects are motivated ...
Ahalya Suresh, Enayat A. Moallemi, Melissa Wartman, A. Rifaee Rasheed, Phebe I. Rowland, Peter I. Macreadie   +5 more
wiley   +1 more source

Climate Change Exposure and Corporate Commitment to SDG 15 (Life on Land): Evidence From S&P 1500 Firms

Sustainable Development, EarlyView.
ABSTRACT The prominent issue at the firm level in US firms is increasing exposure to climate change risk. As climate‐related pressures intensify, firms are expected to play a greater role in supporting global sustainability goals, particularly those aimed at preserving terrestrial ecosystems. This raises an important question: how does climate exposure
Post Raj Pokharel
wiley   +1 more source

Goodwill impairment : Can stakeholders trust the accounts?

, 2021
Bakgrund: 2005 infördes internationella redovisningsstandarder som innebar att många företag skulle redovisa enligt goodwill i enlighet med IAS36 och därmed utföra en årlig nedskrivningsprövning av goodwill.
Olofsson, Sofia, Lundborg Larsson, Jennifer, Leopold, Fredrik   +2 more
core   +1 more source

Beyond Biodiversity Exposure: How Firms Create Value Through SDG 15 Engagement

Sustainable Development, EarlyView.
ABSTRACT Biodiversity loss is no longer a distant ecological concern but an immediate economic reality and it is now a critical dimension of firm‐level risk. At the same time, global sustainability frameworks such as SDG 15: Life on Land call for urgent corporate action to protect and restore terrestrial ecosystems.
Post Raj Pokharel
wiley   +1 more source

The Mitigating Role of Managerial Ability in ESG Decoupling

Sustainable Development, EarlyView.
ABSTRACT Does managerial competence widen or bridge the gap between environmental, social, and governance (ESG) disclosures and actual performance? This paper explores the relationship between CEO ability and corporate decoupling regarding sustainability issues.
Isabel‐María García‐Sánchez, Rizwan Ali, Alejandra García‐Sánchez, Ramiz ur Rehman   +3 more
wiley   +1 more source

Tracing the Change in the Status of a Language Teacher in University Governance through English Medium Instruction

TESOL Quarterly, EarlyView.
Abstract This article examines how a top‐down English medium instruction (EMI) decision changed a language teacher's status and participation in faculty governance in a graduate engineering school at a national university in Japan. Using a longitudinal single‐case design, the study follows one language teacher across the period from policy announcement
Ikuya Aizawa, Yuka Akiyama
wiley   +1 more source

Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions

, 2018
In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant.
Späth, Godefroy, Trampler, Robert
core   +2 more sources