Results 21 to 30 of about 12,454 (248)
Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios
ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley +1 more source
Meddelanden af Societas pro Fauna et Flora Fennica [PDF]
Haft.
Societas pro Fauna et Flora Fennica +1 more
core
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro +3 more
wiley +1 more source
The Medieval History and Development of Company Law
In the business life, the company is one of the most significant legal instruments for capital collection and conducting trade activity with limited personal liability. The modern company forms have direct antecedents in the medieval laws.
István Sándor
doaj +1 more source
Na gruncie prawa rzymskiego spółka, w której jeden wspólnik ponosił tylko straty, nie otrzymując żadnych zysków, zwana była societas leonina i była ona nieważna. W podobnym tonie wypowiadali się również przedstawiciele, powstałej w XI w.
Tomasz Palmirski
doaj +1 more source
ABSTRACT This study investigates the adoption of Diversity and Inclusion (D&I) standards among Italian small and medium‐sized enterprises (SMEs), focusing on the international guideline ISO 30415:2021 and the national certification UNI/PdR 125:2022. Using survey data from 866 SMEs across six manufacturing and service industries and applying descriptive
Laura Bravi +2 more
wiley +1 more source
Learning About and Learning From Sustainability Alliances: How Do SMEs Develop Dynamic Capabilities?
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) develop sustainability capabilities by engaging in sustainability alliances. By combining perspectives on organisational learning theory and the dynamic capabilities framework, the research investigates how SMEs develop both networking and sustainability capabilities across ...
Raffaele Silvestri +3 more
wiley +1 more source
Primary selection into shift work and change of cardiovascular risk profile
OBJECTIVES: A potential “healthy shift worker effect” may bias the studied effect of shift work on health. The observed differences among shift and day workers in health behavior and health outcomes can be caused by: (i) primary selection, (ii) the ...
Mei Yong +3 more
doaj +1 more source
The single-member company, societas unius personae or «quasi societas»?
El reconocimiento legal de la sociedad unipersonal es una realidad incuestionable en nuestros días, otra cosa es que su denominación sea la más apropiada, pues la locución «sociedad unipersonal» encierra una digresión terminológica. De todos modos, su
Murillo Villar, Henar
core
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source

