Results 91 to 100 of about 182,164 (324)
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Social Accounting - In the Wake of the Sustainability
Theory, Methodology, Practice, 2016 Not only the strenghthening of global competition and the acceleration of technological evolution, but also the social and governmental claims for sustainability draw up new challanges and expectations against the decision support and accounting, too ...
Anita Demény , Zoltán Musinszki
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Loran-C flight data base [PDF]
Loran-C time-difference data were collected on January 9, 1979 during a flight from Athens, Ohio to Madison VOR in Connecticut, thence to Millville VOR in New Jersey, and a landing at Atlantic City NAFEC.
Lilley, R. W.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini +3 more
wiley +1 more source
Comparative Economic Research, 2020 The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of managers, and consequently, academicians, too.
Justyna Berniak-Woźny, Artur Kwasek
doaj +1 more source
Measuring and Reporting on Sustainability Performance in the Cement Industry [PDF]
Corporate Social Responsibility (CSR) performance assessment and reporting has drawn a considerable amount of attention. In this context, the Global Reporting Initiative (GRI) has been among the first organizations to develop a framework for ...
Adrian VAIDA, Dan CANDEA
core
The real effects of ESG reporting and GRI standards on carbon mitigation: International evidence
Business Strategy and the Environment, 2022 L. Luo, Qingliang Tang
semanticscholar +1 more source
Yönetim ve Ekonomi Araştırmaları Dergisi, 2020 Firmalarin finansal performanslarinin degerlendirilmesin cok kriterli karar verme yontemleri yaygin olarak kullanilmaktadir. Bu yontemler icerisinde TOPSIS ve gri iliskisel analiz yontemleri de bulunmaktadir. Bu arastirmanin amaci TOPSIS ve gri iliskisel
Yakup Söylemez
semanticscholar +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source