Results 101 to 110 of about 643,469 (344)
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
Industrial Property Protection in the Context of Enterprises’ Intangible Assets Security
, 2020 Renata Stasiak-Betlejewska
openalex +1 more source
Charting Resource Efficiency Practices Across European Firms: A Multilevel Analysis
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The circular economy (CE) is a key sustainability paradigm, prompting European Union (EU) organizations and policymakers to move beyond linear production and consumption models. The study aimed to assess the implementation patterns of nine CE activities among EU companies and to explore how the implementation of these CE activities relates to ...
Sofia Gomes +2 more
wiley +1 more source
DIGITAL ASSETS IN INTERNATIONAL PRIVATE LAW
Хабаршы. Заң сериясыCryptocurrency is an intangible digital asset which has a cryptographic identity and uses a decentralized system. The intangibility and cryptographic identity will tie the existence of cryptocurrency and the encryption key which is used to produce a ...
A.A. Жақсылықбаева
doaj
Jurnal Ilmiah Wahana Akuntansi, 2019 This Community Service activities are carried out using the substantive developing database approach to assertions - accounting management assertions of intangible assets recorded in the State - Owned Financial Management Information System (SIMAK BMN ...
Petrolis Nusa Perdana
doaj
Challenges and Enablers in Embedding SDGs Within Sustainability Reports
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant ...
Francesco Pacchera +4 more
wiley +1 more source
Does Environmental Social Governance Performance Promote Green Innovation? Evidence From US Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT I examine the relationship between green innovation and ESG performance using a panel of 4920 US public firms over 2013–2022. Estimates from two‐way fixed‐effects models show that improved ESG performance is positively and significantly associated with greater green innovation. This relationship is mediated by reduced financing constraints and
Gulhayo Nusratova
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper investigates the relationship between corporate social responsibility (CSR) and financial performance for European firms, and the moderating roles of industry and country‐specific factors in this relationship. Studying a sample of 2340 companies across 18 countries, we find Environmental, Social and Governance (ESG) scores to ...
Veda Fatmy, Venla Haavisto, Janne Äijö
wiley +1 more source