Results 121 to 130 of about 684,072 (309)

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

open access: yesBusiness 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
wiley   +1 more source

Does Institutional Ownership Structure Reduce Greenhouse Gas Emissions? An In‐Depth Study of Corporations Social Responsibility of European‐Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Motivated by the growing attention and concerns surrounding climate change and the potential role of institutional investors' ownership concentration (OC) in reducing corporations' greenhouse gas (GHG) emissions, this article explores the relationship between various forms of institutional ownership and firms' GHG emission intensity. To do so,
Daniele Giordino   +3 more
wiley   +1 more source

European Economic Integration and Commercial Real Estate Markets: An Analysis of Trends in Market Determinants [PDF]

open access: yes
Economic theory predicts economic integration in the European Community (EC) will result in single markets for individual goods, services and factors of production.
Alexandra Bernasek, Elaine M. Worzala
core  

Patterns and Drivers of Spanish Corporate Commitment to the UN Global Compact: A Quantitative Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper presents a quantitative assessment of Spanish companies' commitment to the United Nations Global Compact (UNGC) and the Sustainable Development Goals (SDGs). Analyzing over 1000 participating firms, we identify prioritization patterns and examine structural factors influencing SDG adherence.
Juan Laborda, Juan Pérez
wiley   +1 more source

Commercial Bank Exposure and Sensitivity to the Real Estate Market [PDF]

open access: yes
In this study, we assess the balance sheet exposure of commercial banks to the real estate market, and develop a hypothesis on the potential systematic effects of real estate conditions across banks.
Jeff Madura   +2 more
core  

Charting Resource Efficiency Practices Across European Firms: A Multilevel Analysis

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy (CE) is a key sustainability paradigm, prompting European Union (EU) organizations and policymakers to move beyond linear production and consumption models. The study aimed to assess the implementation patterns of nine CE activities among EU companies and to explore how the implementation of these CE activities relates to ...
Sofia Gomes   +2 more
wiley   +1 more source

The Growth of Private Property Vehicles in the UK: Causes and Conditions [PDF]

open access: yes
The UK private indirect real estate market has seen a rapid growth in the last seven years. The gross asset value (GAV) of the private property vehicle (PPV) market has about tripled from a GAV of £22.6bn in 1998 to a GAV of £67.1 billion at the end of ...
Nina Kutsch, Pat McAllister
core  

Challenges and Enablers in Embedding SDGs Within Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant ...
Francesco Pacchera   +4 more
wiley   +1 more source

The Role of Digital Inclusive Finance in Weakening Real Estate Market Speculation

open access: yesBuildings
A multitude of studies have extensively examined strategies for achieving sustainable development in the real estate market. As the pivotal component of land economy, the real estate market plays a crucial role in ensuring its sound operation.
Ruiwen Zhang, Yiran Pang
doaj   +1 more source

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