Results 41 to 50 of about 118,248 (353)
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
O Whatsapp: um espaço de construção escolar e administrativa.
O artigo é um relato de experiência de como o aplicativo Whatsapp proporciona um espaço de construção escolar e administrativa (exemplifica-se, respectivamente, um grupo de dúvidas de Matemática Financeira e a construção de um Projeto Pedagógico de Curso)
Aline De Bona, Marcelo Paravisi
doaj +3 more sources
EDUCATION OF HUMAN FORMATION IN DIGITAL SOCIETY
The objective of this study is to analyze the role of education in societies that are globalized, complex and dominated by new technologies. This article was elaborated based on the literature of scholars such as CARDOSO (2007), OLIVEIRA (2005, 2009 ...
Marilandi Maria Mascarello Vieira +1 more
doaj +1 more source
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
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
The political economy of convergence: The case of IFRS for SMEs. [PDF]
This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
core +1 more source
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
The aim of this work is to discuss some of the factors that compromise the effectiveness of digital inclusion educational projects in communities with elevated social vulnerability, based on the evaluation of an attempt that failed. Analyses were made of
Luciano Gomes Furlan +4 more
doaj
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
O artigo propõe uma análise comparativa entre o conto Without Inspection (2018), da escritora haitiana Edwidge Dandicat, e a canção Construção (1971), de Chico Buarque, investigando como ambas as obras representam sujeitos marginalizados e a noção de ...
Daniela Nicoletti Fávero +1 more
doaj +1 more source

