Results 51 to 60 of about 95,231 (261)
Business Strategy and the Environment, EarlyView.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
LínguaTecO 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
Os Influenciadores Digitais no Processo de Tomada de Decisão de Seus Seguidores
Revista 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
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
Revista 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
LínguaTec, 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
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.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
Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World
Studia 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
A Markov approach to credit rating migration conditional on economic states
Canadian Journal of Statistics, EarlyView.Abstract We develop a model for credit rating migration that accounts for the impact of economic state fluctuations on default probabilities. The joint process for the economic state and the rating is modelled as a time‐homogeneous Markov chain. While the rating process itself possesses the Markov property only under restrictive conditions, methods ...
Michael Kalkbrener, Natalie Packham
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley +1 more source