Results 31 to 40 of about 66,466,993 (132)

Institutional Determinants of Environmental Disclosure for Sustainable Development: The Moderating Role of Gender‐Diverse Boards

Sustainable Development, EarlyView.
ABSTRACT This study examines the institutional determinants of environmental disclosure in the context of sustainable development and analyses the moderating role of board gender diversity in this relationship. Using an international sample of 26 countries over the period 2014–2023, we explore how macro‐level socioeconomic, cultural, political, and ...
Carmelo Reverte, María Consuelo Pucheta‐Martínez, Isabel Gallego‐Álvarez   +2 more
wiley   +1 more source

Untangling CSR Decoupling: Board Attributes Effects and the Unexplored Moderating Role of Board Gender Diversity

Business Ethics, the Environment &Responsibility, Volume 35, Issue 4, Page 3389-3412, October 2026.
ABSTRACT This study investigates the phenomenon of corporate social responsibility (CSR) decoupling, wherein firms' CSR disclosures diverge from their actual CSR performance, often resulting in misleading portrayals of environmental and social commitments commonly associated with greenwashing.
María Consuelo Pucheta‐Martínez, Isabel Gallego‐Álvarez, Inmaculada Bel‐Oms   +2 more
wiley   +1 more source

Guía para la construcción de matrices insumo-producto y de contabilidad social en Colombia

, 2006
Las matrices insumo-producto y de contabilidad social constituyen fuentes de información importante para el entendimiento de las relaciones productivas y económicas de un país en un determinado momento del tiempo.En Colombia, la construcción de estos instrumentos tiene una larga experiencia aunque poca ha sido su documentación.
Karl, Claudio, Gracia, Orlando, Tenjo, Jaime   +2 more
openaire   +1 more source

Do CSR Committees Moderate the Relationship Between Democratic Societies and Firm Innovation? An International Overview

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 4, Page 5799-5822, July 2026.
ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez   +1 more
wiley   +1 more source

Defence Contracting and Accrual‐Based Earnings Management

Accounting &Finance, Volume 66, Issue 2, Page 1717-1737, June 2026.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

A structural analysis of a regional economy using Social Accounting Matrices: 1990-1999

Investigaciones Regionales - Journal of Regional Research, 2004
Las matrices de contabilidad social (MCS) son un instrumento que permite ampliar la información proporcionada por el análisis input-output al recoger además de las relaciones intersectoriales de una economía, el comportamiento de los consumidores, el ...
M. Carmen Lima, M. Alejandro Cardenete, G.J.D. Hewings, José Vallés Ferrer   +3 more
doaj  

Efficiency of Public Spending on Environmental Protection: The Role of Renewable Energy, Governance and Fossil Fuel Subsidies

Sustainable Development, Volume 33, Issue S1, Page 545-560, November 2025.
ABSTRACT Climate change, biodiversity loss, and pollution pose a growing threat to ecosystems and human well‐being, prompting a call for action within the framework of the UN Decade of Ecosystem Restoration and Sustainable Development Goal 15 (SDG 15).
Pedro José Martínez Córdoba, Ventura Castillo Ramos, Elisabeth Zafra Gómez, Jose Luis Zafra Gómez   +3 more
wiley   +1 more source

Strategic sectors and employment during the crisis: The case of Andalusia || Sectores estratégicos y empleo durante la crisis: el caso de Andalucía [PDF]

Revista de Métodos Cuantitativos para la Economía y la Empresa, 2015
The economic crisis has resulted in the shedding of labour characterised by significant differences across the Spanish regions, among which the case of Andalusia stands out.
Campoy-Muñoz, Pilar, Cardenete, Manuel Alejandro, Delgado, M. Carmen   +2 more
doaj  

Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling

Business Strategy and the Environment, Volume 34, Issue 6, Page 7139-7160, September 2025.
ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán   +2 more
wiley   +1 more source

Matriz de contabilidad social y análisis estructural de una economía rural: el ejido Los Lirios, municipio de Arteaga, Coahuila, México

Economía Teoría y Práctica, 2008
El diseño de políticas de desarrollo regional requiere tanto del conocimiento de la región como de instrumentos analíticos apropiados. Las matrices de contabilidad social regionales cumplen con suficiencia ambos requerimientos, pues además de ...
Gaspar Núñez Rodríguez, Valentín Mendoza Meza   +1 more
doaj