Results 61 to 70 of about 3,799 (260)
Technological substitution: The key control modes
УправленецOne of the primary goals of public administration in Russia is ensuring technological sovereignty which is hard to attain without proper planning and coherent technology modernization policy in different fields of economic activity.
Oleg S. Sukharev
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
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Вестник Московского Университета. Серия 20: Педагогическое образованиеBackground. In 2018, China published the State Standard for the subject “Russian Language” for senior high school, developed by the Ministry of Education of the People’s Republic of China.
Liu, Juan
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, 2020 The article is devoted to the study of methodological aspects of historiography of such a difficult period for Russian historical science as the 1990s. The changes that have taken place in our country in the last decade of the twentieth century have had ...
I. N. Velmozhko
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos +2 more
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Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.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
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Business Strategy and the Environment, EarlyView.ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini +3 more
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Green Is the New Gold: Redefining Opulent Lifestyle Through Organic Food Purchases
Business Strategy and the Environment, EarlyView.ABSTRACT Prior studies based on the Theory of Planned Behavior mostly examined the effects of health and environmental concerns on organic food consumption; however, few addressed the paradoxical relationships in the context of opulent or symbolic decorum.
Neha Sharma +3 more
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Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source