Results 61 to 70 of about 5,515 (265)
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram +2 more
wiley +1 more source
THE ROLE OF LEASING IN FINANCING OF INNOVATION IN EUROPE AND ARMENIA
The paper presents possibilities of the use of leasing as an instrument of financing of innovation activities. At present times the issue of search of new ways of financial provision for innovation activity, which is the main factor of competitiveness of
Lilya Avetisyan, Agnieszka Parlińska
doaj
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
Leasing business organization based on a digital platform
The trend towards digital transformation and changing consumer preferences increase the role and importance of the problem of digitalization of the leasing sphere as a form of asset sharing in the B2B segment.
Orlova Ekaterina
doaj +1 more source
There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable.
Jana Gláserová, Milena Otavová
doaj +1 more source
ESG Controversies in Global Firms: A Black Mark?
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source
Defining Remanufacturing: A Key Business Strategy Advancing Industrial Circularity
ABSTRACT Remanufacturing is a key strategy in the circular economy, enabling substantial product value retention. However, inconsistent definitions across standards and legislation hinder global trade, core recovery and market acceptance. This study examines how remanufacturing is defined in laws and standards, and how these definitions impact industry
Erik Sundin +2 more
wiley +1 more source
This article discusses of the problem transferring of the leasing company of the Russian Federation of equipment for use in accordance with the Islamic banking, the study of traditional financial leasing in comparison with the Islamic leasing (Ijarah ...
A. A. Al-Azzawi
doaj
Coal mining accidents are a major concern worldwide, necessitating effective safety measures and comprehensive analysis to prevent future accidents.
Siddhartha Agarwal +7 more
doaj +1 more source

