Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Changing nature and sustainability of the industrial district model : the case of Technic Valley in France [PDF]
This paper examines the impact of contemporary pressures on industrial districts and analyses the changes that are taking place in an industrial district confronted with disembedding and globalization.
Isabelle Huault +2 more
core
Introduction: preliminary reflections on the legacy of Pierre Bourdieu [PDF]
Book synopsis: Pierre Bourdieu is widely regarded as one of the most influential sociologists of his generation, and yet the reception of his work in different cultural contexts and academic disciplines has been varied and uneven.
Susen, Simon, Turner, B.S.
core
Green Talk, Costly Walk: The Financial Cost of Greenwashing
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
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ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
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Is There a New Economic Sociology Effect? A Topic Model on the Economic Orientation of Sociology, 1890 to 2014 [PDF]
The conventional story tells us that since the birth of the discipline of sociology, the economic orientation of the discipline has peaked twice: the first peak was during the classical era between 1890 and 1920; the second peak was sometime after 1985, marking Granovetter´s Economic Action and Social Structure paper. We have tested this story by using
Adel Daoud, Sebastian Kohl
openaire +1 more source
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
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The linked employer-employee dataset of the IAB (LIAB) [PDF]
"The linked employer-employee dataset of the IAB (LIAB) is created by matching the data of the IAB establishment panel and the process-produced data of the Federal Employment Services (in particular the IAB).
Alda, Holger +2 more
core
Employment with a Human Face: Balancing Efficiency, Equity, and Voice [PDF]
John W. Budd contends that the turbulence of the current workplace and the importance of work for individuals and society make it vitally important that employment be given a human face. Contradicting the traditional view of the employment relationship
Budd, John W.
core +1 more source
Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model
ABSTRACT In recent years, companies have used sustainable business models to gain a competitive advantage. However, there are tensions due to the inconsistency between social, environmental, and economic logic in sustainable business models, making it difficult for companies to change. To understand the existing tensions and interactions between logics,
Ann‐Kristin Thienemann
wiley +1 more source

