Results 271 to 280 of about 717,876 (348)
Disclosure of Intellectual Capital Information of the Airline Companies in Malaysia
Noradiva Hamzah+1 more
openalex +2 more sources
Can Sustainability Disclosure Affect Crowdfunding Success?
ABSTRACT Sustainability has emerged as a critical element in entrepreneurial finance, yet its role in reward‐based crowdfunding (RBC) remains underexplored. Existing studies on sustainability and crowdfunding primarily focus on equity‐based models, specific project types, or single‐country analyses, leading to mixed findings and limited ...
Simona Barone
wiley +1 more source
Knowledge Management (Intellectual Capital) Assessment using Fuzzy Expert System
Mehdi Fasanghari
openalex +2 more sources
Accounting for Climate Change: A Temporal Analysis of the Literature
ABSTRACT This study presents a systematic literature review of articles related to accounting for climate change. By adopting the theoretical lenses of the actor–network theory, this study investigates the primary actors influencing management research on accounting for climate change and how their roles have evolved over time considering major ...
Ubaldo Comite+3 more
wiley +1 more source
ABSTRACT This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift.
Rodolfo Damiano, Giuseppe Valenza
wiley +1 more source
ABSTRACT With the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using the Web of Science (WoS) and Scopus ...
Millie Liew, June Cao
wiley +1 more source
Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley +1 more source
Advancing Anode Materials for Next‐Generation Energy Storage Applications. ABSTRACT Silicon (Si)‐based materials have emerged as promising alternatives to graphite anodes in lithium‐ion (Li‐ion) batteries due to their exceptionally high theoretical capacity.
Norshahirah Mohamad Saidi+5 more
wiley +1 more source
The Path to Innovation: The Antecedent Perspective of Intellectual Capital and Organizational Character. [PDF]
Li J, Yu D.
europepmc +1 more source