Results 41 to 50 of about 4,705 (260)

Past and Future of Sustainability Indicator Research in Agribusiness: A Bibliometric and Forecasting Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study offers a forward‐looking assessment of sustainability indicator research in agribusiness by integrating bibliometric mapping with ARIMA‐based forecasting. Analysing 403 Scopus‐indexed articles, bibliographic‐coupling analysis identifies three contemporary thematic domains: Techno‐Managerial Sustainability, Systemic and ...
Marcelo Kratz Mendes   +5 more
wiley   +1 more source

Vidas insignificantes: uma leitura comparativa de sujeitos à margem em “Without Inspection” e “Construção”

open access: yesLínguaTec
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

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren   +2 more
wiley   +1 more source

Os Influenciadores Digitais no Processo de Tomada de Decisão de Seus Seguidores

open access: yesRevista de Administração, Sociedade e Inovação, 2019
No cenário atual,cada vez mais as pessoas estão mais online do que off-line. Assim, novas formas de trabalho e marketing estão sendo escolhidas para suprir a demanda e chegar ao público alvo.
Anelise Daniela Schinaider   +1 more
doaj   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar   +2 more
wiley   +1 more source

A relação professor-aluno por dois olhares entre colegas-professores no curso de Formação Pedagógica Básica e Profissional

open access: yesRevista Thema, 2017
O trabalho tem o objetivo de compartilhar uma experiência, ocorrida durante o curso de Pós-Graduação de Formação Pedagógica Básica e Profissional, no IFRS – Campus Osório, que pode ser analisada sobre dois olhares (docente e aluno) mesmo sendo todos ...
Aline Silva De Bona   +2 more
doaj   +3 more sources

Língua Portuguesa para imigrantes e refugiados: relato de uma experiência no IFRS - Campus Bento Gonçalves

open access: yesLínguaTec, 2020
O texto relata a experiência vivenciada no Curso de Extensão Língua Portuguesa para imigrantes e refugiados no IFRS - Campus Bento Gonçalves. A partir do ano de 2010, o Brasil tornou-se o destino de milhares de pessoas que foram forçadas a deixar seu ...
Carina Fior Postingher Balzan   +1 more
doaj   +1 more source

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga   +2 more
wiley   +1 more source

Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World

open access: yesStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2021
The article examines the impact of updated IFRS on the current convergence of national accounting and reporting rules in Japan, the USA, China, France, Germany, the UK, and Ukraine based on a theoretical analysis of 59 rules and concepts of IFRS. The new
Shkulipa Lyudmyla
doaj   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

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