Results 121 to 130 of about 544,512 (300)
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley +1 more source
Functional safety of traction railway rolling stock
The article describes approaches to the definition of functional safety in railway transport. The importance of compliance with requirements for functional safety in the context of widespread use of programmable controllers and microprocessor control ...
V. A. Kuchumov +4 more
doaj
Environmental marketing in creating a favorable image of the company [PDF]
Обосновывается актуальность экологического маркетинга в качестве инструмента создания благоприятного имиджа, приводятся определения экологического маркетинга, его составные части и рассматривается экологическая политика на примере ОАО "Геотерм".The ...
Odintsova, N. F. +3 more
core
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
ABSTRACT Although artificial intelligence (AI) is increasingly being touted to assist organizations, AI integration for sustainability efforts has been limited AND sporadic and tends to follow an ad hoc strategy. The existing literature therein focuses on the technological capabilities of AI, overlooking how organizations make sense of and ...
Amanda Balasooriya, Darshana Sedera
wiley +1 more source
Legal Origin, Juridical Form and Industrialisation in Historical Perspective: The Case of the Employment Contract and the Joint-Stock Company [PDF]
The timing and nature of industrialization in Britain and continental Europe had significant consequences for the growth and development of labour market institutions, effects which are still felt today and which are visible in the conceptual structure ...
Simon Deakin
core +3 more sources
ACCOUNTING AND FINANCIAL REPORTING IN A CHANGING ENVIRONMENT: HISTORICAL AND THEORETICAL PERSPECTIVES [PDF]
Over time, a changing environment has produced changes in the types of accounting information and in the dissemination of such information (financial reporting). Certain changes in the environment do impel changes in accounting.
Stanley Salvary
core
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Drivers of Nature‐Related Investment Strategies Among Institutional Investors
ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley +1 more source
To Be or Not to Be Public of the Open Joint-Stock Company?
The article is devoted to the comparison and analysis of new rules of legislation, defining the signs public joint-stock company and non-public joint-stock company. Identifies the significant differences between open joint-stock companies and public joint-stock company.
openaire +2 more sources

