Results 141 to 150 of about 847,514 (386)
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
FINANCIAL MARKET’S ROLE IN DETERMINING THE VALUE OF INTERNATIONAL BUSINESS INTANGIBLE ASSETS
Baltic Journal of Economic StudiesAs humanity moves into the era of digital technologies and the knowledge economy, the importance of intangible assets in the global economy and international business has been increasingly recognised.
Diana Mykhaylyna +2 more
doaj +1 more source
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
Accounting for the recognition of information as an asset [PDF]
, 2011 Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has ...
Abdel-Kader, M, El Tawy, NAH
core
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
Valuing intangible assets in the digital economy: A conceptual advancement in financial analysis models [PDF]
, 2023 Theodore Narku Odonkor +2 more
openalex +1 more source
ECONOMIC MEASUREMENTS OF SOCIAL AND INTANGIBLE ASSETS: WHERE DOES ROMANIA STAND AT SUSTAINABLE DEVELOPMENT? [PDF]
Sustainable economic development, no matter the geographical area it is applied to, relates to improving living standards and incorporates a new focus and challenge for the economy: the measurement of intangible and social assets.
Alexandru Ghiţiu-Brătescu +2 more
core
KEANDALAN DAN RELEVANSI NILAI PADA ASET TAKBERWUJUD SEBELUM DAN SESUDAH PENERAPAN PSAK BERBASIS IFRS [PDF]
, 2015 This study aims to examine and obtains empirical evidence about value relevance of intangible assets, the correlations between value relevance and value reliability of intangible assets, and the influence of IFRS-based application of PSAK by using Ohlson
HARTO, Puji, PARANTI, Rikha
core