Results 61 to 70 of about 8,760 (261)

EKSISTENSI FILSAFAT HUKUM ISLAM DALAM PENGEMBANGAN EKONOMI ISLAM INDONESIA

Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 2018
Abstrak Ekonomi islam saat ini menjadi sistem ekonomi yang banyak diminati bahkan oleh negara-negara maju sekalipun, yang membedakan dengan sistem ekonomi lainnya salah satunya adalah sumber hukum yang mendasari segala aktifitas ekonomi, dan
Siska Lis Sulistiani
doaj   +1 more source

Does Sustainable Performance Matter for Nonfinancial Disclosure Readability? A Fog Index Analysis on Italian‐Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study aims to shed light on how corporate sustainable performance can influence the degree of nonfinancial disclosure (NFD) readability, determining which pillar of environmental, social and governance (ESG) performance has the most significant impact.
Giuseppe Maria Bifulco, Carlo Caserio, Francesca di Donato, Sara Trucco   +3 more
wiley   +1 more source

Accounting and Accountability in the Transition to Zero‐Carbon Energy for Climate Change: A Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the body of literature on decarbonization management practices that use renewable resources and green technologies to meet zero‐carbon energy targets for achieving Sustainable Development Goal (SDG) 13 to ‘Take urgent action to combat climate change and its impacts’.
Assunta Di Vaio, Meghna Chhabra, Anum Zaffar, Daniel Balsalobre‐Lorente   +3 more
wiley   +1 more source

International Law and the Responsibility to Protect: The Legal and Theoretical Basis for International Intervention in Nigeria

SSRN Electronic Journal, 2014
One of the policy instruments canvassed for the reduction of greenhouse gases (GHGs) is carbon tax. Carbon tax- an economic instrument which levies taxes on the carbon content of goods and services, is increasingly getting popular among policy makers worldwide.
F Aworawo, PO Ojo, IT Elizabeth
openaire   +17 more sources

Competing Institutional Logics in Corporate ESG: Evidence From Developing Countries

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on competing institutional logics theory, we examine the institutional complexity of corporate sustainability practices in an underexplored context of developing economies. Analyzing 11,757 firm‐year observations from 19 emerging countries across Africa, Asia, Europe, and South America between 2013 and 2022, we document a U‐shaped ...
Wahyu Jatmiko, Houcem Smaoui, Nur Dhani Hendranastiti   +2 more
wiley   +1 more source

The Impact of National Cultural Dimensions on Corporate Environmental, Social and Governance Disclosure: Evidence From Social Media Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT This study intends to bridge an important research gap in the existing literature by extending academic knowledge on the relationship between national cultural dimensions and corporate environmental, social and governance (ESG) disclosure practices via social media.
Giuseppe Nicolo, Lukasz Bryl, Diana Ferullo   +2 more
wiley   +1 more source

Hamlet without the prince: the capital approach to development, the New Zealand Treasury's Living Standards Framework and policy making

Prometheus, 2014
Many governments are going ‘beyond GDP’ to measure standards of living and to base policy on such wider considerations. One of the more advanced approaches is the Living Standards Framework used by the New Zealand Treasury as a ...
Hans-Jürgen Engelbrecht
doaj   +1 more source

An Overview of the Development of Management Accounting Research

Malaysian Management Journal, 2020
There has been significant changes in the direction of management accounting research since the 1980’s and 1990’s, from the prescriptive and normative research of the late 1950’s and 1960’s to the positivistic research in the 1970’s and 1980’s.
Siti Nabiha Abdul Khalid
doaj   +1 more source

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello, Marco Maffei, Annamaria Zampella   +2 more
wiley   +1 more source