Results 41 to 50 of about 71,476,352 (130)

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

Accounting for Renewable Energy: Investigating Emerging Topics and Research Pathways

Business 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, Salvatore Principale, Rubina Michela Galeotti, Daniela Cicchini   +3 more
wiley   +1 more source

Desagregación del sector eléctrico en la matriz de contabilidad social. La transición de la generación eléctrica y la seguridad energética en México

Revista de Economía
México enfrenta el desafío dual de reducir su impacto ambiental y asegurar la estabilidad en el abasto de electricidad a costos accesibles dentro de un mercado global volátil.
Reynier Rodríguez Socarrás, Alejandro Dávila Flores   +1 more
doaj   +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  

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

Corporate 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, María Consuelo Pucheta‐Martínez, Isabel Gallego‐Álvarez   +2 more
wiley   +1 more source

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

The 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

Análisis estructural de la economía mexicana para el año 2008

Ensayos 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, Manuel Alejandro Cardenete Flóres, María Del Carmen Delgado López, Gaspar Núñez Rodríguez   +3 more
doaj  

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

Business 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, Salvador Marín‐Hernández, Esther Ortiz‐Martínez, Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

Environmental disclosure as a response to civil liberties and political rights in countries, myth or reality? The moderating role performed by board gender diversity

Corporate Social Responsibility and Environmental Management, Volume 31, Issue 6, Page 6363-6386, November 2024.
Abstract The influence of civil liberties and political rights on environmental disclosure, and the moderating effect of board gender diversity on the relationship between civil liberties and political rights and environmental disclosure, have not to date been studied in detail, as evidenced by the previous literature available.
María Consuelo Pucheta‐Martínez, Isabel Gallego‐Álvarez   +1 more
wiley   +1 more source

Reproduction of efficiency through management accounting practices: Socio‐economic, environmental, and human consequences of NPM reforms

Financial Accountability &Management, Volume 40, Issue 4, Page 475-497, November 2024.
Abstract Using Giddens (1984) structuration theory (ST), in this paper we illustrate how the efficiency‐driven approaches adopted by a large stated‐owned public company in Latin America (Latin American Multiutility Conglomerate [LAMC]) implicitly resulted in triggering a dam disaster with far‐reaching socio‐economic, environmental, and human ...
Claudia Barrios‐Álvarez, Pawan Adhikari, Ekililu Salifu, Alina Gómez‐Mejía, Ximena Giraldo‐Villano   +4 more
wiley   +1 more source