Results 31 to 40 of about 108 (99)

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

open access: yesBusiness 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   +2 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]

open access: yesRevista 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   +2 more
doaj  

Accounting for Renewable Energy: Investigating Emerging Topics and Research Pathways

open access: yesBusiness Strategy and the Environment, Volume 34, Issue 4, Page 4597-4621, May 2025.
ABSTRACT This paper presents a structured and systematic literature review (SLR) and critique of the literature on the opportunities and challenges of accounting, auditing, and renewable energy sources to identify trends and research streams and construct an agenda for future research.
Charl De Villiers   +3 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

open access: yesEconomía 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   +1 more
doaj  

Análisis comparativo de sectores clave desde una perspectiva regional a través de matrices de contabilidad social: enfoques alternativos

open access: yesRevista de Métodos Cuantitativos para la Economía y la Empresa, 2016
El objetivo que se plantea en este trabajo es el de identificar los sectores clave y estratégicos para el desarrollo de economías a nivel regional y su comparación con el paradigma nacional. Para ello, se aplican diversas metodologías complementarias de análisis de sectores clave para las diferentes matrices de contabilidad social, en lugar de las ...
openaire   +3 more sources

Do CEO Attributes in the Energy Sector Matter in Sustainability Performance? The Moderating Role Performed by Board Gender Diversity

open access: yesCorporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 3997-4018, May 2025.
ABSTRACT This study aims to check how Chief Executive Officers (CEOs) can influence the development of environmental, social, and governance (ESG) performance within the energy sector, considering female directors as a moderator. The study finds that CEO duality has a negative effect on ESG performance, while CEO board membership has positive effect ...
Inmaculada Bel‐Oms   +2 more
wiley   +1 more source

Análisis estructural de la economía mexicana para el año 2008

open access: yesEnsayos Revista de Economía, 2016
Identifying productive sectors with the capacity to boost the economy is fundamental to policy design. This paper analyzes the structure of the Mexican economy, using general equilibrium linear models based on a social accounting matrix.
Luz Dary Beltrán Jaimes   +3 more
doaj  

La sombra alargada del patrón: Gamonalismo y hábitos hacendatarios en Chimborazo tras la reforma agraria

open access: yesThe Journal of Latin American and Caribbean Anthropology, Volume 29, Issue 4, Page 352-363, December 2024.
Abstract This paper explores selective aspects of the historical processes of organization of the kichwa peasantry in the Andes of Ecuador. Based on the analysis of two representative cases of confrontation between peasants and landowners over access to land in the province of Chimborazo, it discusses the relevance of the concept of “gamonalismo” as ...
Víctor Bretón
wiley   +1 more source

Aplicación de un modelo de multiplicadores contables y de análisis estructural a políticas sociales seleccionadas en el estado de Nuevo León

open access: yesEnsayos Revista de Economía, 2009
En este artículo se estudian los efectos económicos del Programa Oportunidades, el Programa de Atención al Adulto Mayor (PAAM) y el Programa de Apoyo para las Personas con Discapacidad (PAPD) en el estado de Nuevo León, a través de un Modelo Lineal ...
Marcos Esaú Domínguez Viera
doaj  

Diversity, equity, and inclusion reporting in European Union companies: The role of female directors and the European regulatory framework

open access: yesBusiness Strategy and the Environment, Volume 33, Issue 7, Page 7021-7040, November 2024.
Abstract Equality, equity, and nondiscrimination are core human rights and prerequisites for peace, prosperity, and sustainability that require the commitment of all actors. They have received considerable attention from the European Union, leading to the development of a regulatory framework aimed at promoting gender diversity and the disclosure of ...
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

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