Results 41 to 50 of about 56,552 (293)
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
Does Climate Risk Affect Employment Decisions? International Evidence
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram +2 more
wiley +1 more source
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +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
ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley +1 more source
ABSTRACT Our study, based around an experiment, examines the consequences when generative AI tools are used to create and assess sustainability disclosures. There are two key findings: (1) that generative AI greenwashes sustainability disclosures, with our study participants doing little to mitigate this, and (2) that our study participants viewed AI ...
Ruth Dimes +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
Como colaborar para a revista Viver IFRS [PDF]
A Pró-reitoria de Extensão do Instituto Federal de Educação, Ciência e Tecno - logia do Rio Grande do Sul, por meio da revista Viver IFRS, tem como objetivo principal a divulgação das ações de extensão, realizadas no âmbito da instituição, e de suas ...
Revista IFRS, Normas
core +1 more source

