Results 131 to 140 of about 62,942 (302)
Does innovation matter for economic development? An empirical study of small and medium-sized enterprises in the city of Kumba – Cameroon [PDF]
In recent years, the development priorities of African countries have focused on private sector development to build a strong market economy that gives a more dynamic role to indigenous entrepreneurs and their innovative small and medium-sized ...
Ngoasong, Michael Zisuh
core
ABSTRACT This study examines the reliability of Scope 3 emissions accounting, focusing on purchased goods and services, a critical area for corporate decarbonization. Key barriers include data quality issues, inconsistent methodologies, and limited organizational alignment.
Widiene Essouid +4 more
wiley +1 more source
Decision support tools for selecting organisational improvement initiatives: a review [PDF]
Decision support tools are used in many organisations to support organisational decision making activities. However, very limited studies have been found focussing on the decision support tools for selecting organisational improvement initiatives ...
Mohammad, Musli +2 more
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ABSTRACT This study investigates the challenges and support needs of small and medium‐sized enterprises (SMEs) in adopting standardized sustainability reporting, taking the European Sustainability Reporting Standards (ESRS) as an empirical case of formal standardization.
Filippo Cavaliere +2 more
wiley +1 more source
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto +2 more
wiley +1 more source
A Distributive Comparison of Enterprise Size in Korea and Taiwan [PDF]
Research to date on the economic development of the Republic of Korea and Taiwan has frequently contrasted the two economies by depicting the former as centered on large-scale enterprises and the latter on small and medium-size enterprises (SMEs).
Abe, Makoto, Kawakami, Momoko
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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
ABSTRACT Sustainability‐oriented collaborations are inter‐organisational arrangements where the competencies of multiple companies are pooled together to tackle environmental challenges. These collaborations differ from traditional strategic alliances in that they tackle complex goals amidst greater uncertainties that extend beyond economic performance,
Vittorio Maria Garibbo +3 more
wiley +1 more source
HOW SME UNIQUENESS AFFECTS CAPITAL STRUCTURE: EVIDENCE FROM A 1994-1998 SPANISH DATA PANEL [PDF]
The principal aim of this paper is to test how firm characteristics affect Small and Medium Enterprise (SME) capital structure. We carry out an empirical analysis over a panel data of 6482 non?financial Spanish SMEs along the five-year period 1994?1998 ...
Francisco Sogorb- Mira
core
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

