Results 101 to 110 of about 5,846,071 (248)
The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
Methods of Calculation of Expected Credit Losses Under Requirements of IFRS 9
Корпоративные финансы, 2019 The most important area of work for financial market regulators including International Accounting Standards Board is to clarify the metrics of credit assessment.
Alfiya Vasilyeva, Elvina Frolova
doaj +1 more source
Do CSR Committees Pay Off? Direct and Indirect Links to Financial and ESG Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate boards increasingly delegate sustainability oversight to dedicated CSR committees, yet evidence on whether these committees improve corporate performance remains mixed. This study argues that part of this inconsistency arises because prior research often emphasizes overall associations between CSR committees and performance without ...
Ana Isabel Lopes
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Physiology‐Guided Drug‐Coated Balloon Angioplasty: What We Know and What is Yet to be Understood
Catheterization and Cardiovascular Interventions, EarlyView.
Marco Frazzetto +4 more
wiley +1 more source
Family Control and Ownership, Corporate Culture, and ESG Performance in Thailand
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Motivated by the growing importance of environmental, social, and governance (ESG) performance in emerging markets, we examine how family control and ownership, together with corporate culture, influence the ESG performance of publicly listed firms in Thailand.
Sirimon Treepongkaruna +2 more
wiley +1 more source
An evaluation of the proposed IFRS 4 Phase II measurement methodology: the impact of South African life insurers [PDF]
, 2014 Includes bibliographical references.Nearly 20 years after inception, the Insurance Accounting project of the International Accounting Standard Board (IASB) is nearing completion. The recently published June 2013 International Financial Reporting Standard
Marszalek, Szymon
core +1 more source
The impacts of the introduction of IFRS 9 on the annual reports of UniCredit Bank Hungary Ltd.
, 2020 A diplomamunkám témája az IFRS 9 pénzügyi instrumentumok 2018. január elsejével történő bevezetésére való felkészülés és a bevezetésének hatásának a vizsgálata volt az UniCredit Bank Hungary Zrt éves beszámolóin keresztül. Az IFRS 9-re történő áttérés a
Orosz, Dorottya Flóra
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley +1 more source