Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas +3 more
wiley +1 more source
Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
Tao R, Li J.
europepmc +1 more source
Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source
Population aging and corporate tax avoidance: Suppression or promotion? [PDF]
Qi L, Liang P.
europepmc +1 more source
A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli +2 more
wiley +1 more source
Experimental and numerical investigation of single-slope solar still performance enhanced by porous absorbing materials: thermal, economic, and environmental assessments. [PDF]
Majeed SH, Rashid FL, Azziz HN, Ameen A.
europepmc +1 more source
Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley +1 more source
Evaluating Environmental and Economic Perspectives of Hybrid Energy Storage Systems: A Review. [PDF]
Paračková M +3 more
europepmc +1 more source
ABSTRACT This study examines the intricate and asymmetric relationship between corporate greenhouse gas emission disclosure and stock returns and crash risks, focusing on listed firms in six Commonwealth African countries characterized by regulatory fragility, limited investor protection, and growing climate vulnerability.
Idorenyin J. Okon +2 more
wiley +1 more source
Evaluation of Coagulants and Polymers for Optimizing Wastewater Treatment and Acid Oil Extraction in a Poultry Processing Plant. [PDF]
Schneider ET +4 more
europepmc +1 more source

