Results 111 to 120 of about 81,366 (307)

ICPC 14: what is missing?

Revista Contabilidade & Finanças
The purpose of this study is to raise questions about Technical Interpretation 14 (ICPC 14) from the Accounting Standards Committee with regards to the statutory characteristics of Brazilian cooperative societies.
Ariovaldo dos Santos, Paola R. Londero
doaj   +1 more source

Rebound Effects in Circular Manufacturing: Overview of Potential Rebound Mechanisms Activated by Circular Strategies Across Key Business Processes

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular economy (CE) is increasingly adopted by the manufacturing industry to decouple economic growth from environmental impacts by optimizing resource use and minimizing waste generation. Nevertheless, circular manufacturing often triggers systemic responses that diminish or offset their potential environmental gains, resulting in the so ...
Mariantonietta Ferrante, Claudio Sassanelli, Daniela C. A. Pigosso   +2 more
wiley   +1 more source

Discourses of Gender Quotas

European Political Science, 2004
Introducing gender quotas in politics is often a difficult endeavour: quotas tend to trigger controversial debates between those who find them a necessary, just and legitimate measure to redress women's under-representation, and those who think that they are arbitrary, discriminatory, contrary to the free will of the voter or an obstacle to national ...
openaire   +2 more sources

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

Turning Green Into Gold: The Impact of Green Intellectual Capital on Performance in European Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of green intellectual capital (GIC)—green human, structural and relational capital—on business performance in European firms. Using Eurobarometer 498 data and Partial Least Squares Structural Equation Modelling (PLS‐SEM), results show that GIC explains 15.4% of the variance in business performance, with green ...
María del Carmen Peces Prieto, Rocío Carranza Vallejo, María J. Ruiz‐Fuensanta   +2 more
wiley   +1 more source

Match Stability with a Costly and Flexible Number of Positions

Games
One of the main goals of two-sided matching mechanisms is to pair two groups of agents in a stable manner. Stability means that no pair of agents has an incentive to deviate from their assigned match.
James Gilmore, David Porter
doaj   +1 more source

Default Effect in ESG Investment: When a Recommendation Goes a Long Way

Business Strategy and the Environment, EarlyView.
ABSTRACT Individual investors display a positive attitude toward ESG investments but typically fail to act upon it. We report results from a preregistered online experiment testing a default option on 1050 US investors examining the mechanisms driving the effectiveness of default options in promoting ESG investments.
Sai Sravanthi Ramadugula, R. Prasantha Kumar, Luc Meunier   +2 more
wiley   +1 more source

Unemployment as a new phenomenon of the transition economy of Russia in 1990–2000: causes, problems, solutions (on the example of the Southern Urals)

Вестник Самарского университета: История, педагогика, филология
The article attempts to consider the problem of unemployment as a new phenomenon of transition economy in Russia in the 1990-ies. The purpose of the study is to determine the causes of unemployment, identify problems and difficulties in combating it ...
O. V. Salikhova, N. V. Baryshnikova
doaj   +1 more source

Do Governance Structures Drive Green Building Adoption? A Machine Learning Approach With Random Forests

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the determinants of firms' propensity to adopt green buildings in the Euro Stoxx 300 and the S&P 500 indices, during 2012–2023. Using random forest binary classifiers, we assess the relative importance of financial, sectoral, geographic, and climate governance predictors and uncover nonlinear relationships often overlooked ...
María del Carmen Valls Martínez, José Manuel Santos‐Jaén, María Estefanía Sánchez Pacheco, Fernando José Zambrano Farías   +3 more
wiley   +1 more source