Results 61 to 70 of about 7,777 (303)

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid   +4 more
wiley   +1 more source

The European Fiscal Union creation process [PDF]

open access: yesInternational Economic Policy, 2015
The paper presents evolution of the European Union fiscal system creation process as well as outlines problems in functioning thereof that have arisen during recent years and the main reforming (modification) trends.
Oleksandr Sharov
doaj  

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen   +2 more
wiley   +1 more source

SOCIAL RIGHTS AFTER THE GLOBAL FINANCIAL CRISIS: EUROPEAN DIMENSION

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2018
The article emphasizes the existence of the concept of "social Europe" as a social dimension of European integration. Modern understanding of social rights as a foundation for the formation and functioning of a social state has been justified.
V. I. Kovtun, M. S. Kovtun
doaj   +1 more source

Stability and Growth Pact II? Let’s Move On to SGP III: “À la carte” [PDF]

open access: yes
After the fuzziness in Europe that surrounded the implementation of the excessive deficit procedure foreseen by the Stability and Growth Pact (SGP), the European Union had to restore the credibility of the weakened fiscal rule.
Thierry Warin
core  

Ocean Governance and Marine Conservation: Institutional Work as a Lever for Ocean Sustainability

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT Ocean governance presents one of the most complex environmental policy challenges of our time, requiring coordinated action across multiple scales, sectors and stakeholder groups. This paper applies institutional work theory to systematically examine how actors create, maintain and disrupt the governance arrangements underpinning ocean ...
Kedar Uttam   +3 more
wiley   +1 more source

BUDGETARY POLICY IN THE EUROPEAN UNION UNDER GEOECONOMIC UNCERTAINTY: TRENDS, CHALLENGES, AND THE 2024 REFORM OF THE STABILITY AND GROWTH PACT

open access: yesAktualʹnì Problemi Rozvitku Ekonomìki Regìonu
The article explores the evolution and transformation of budgetary policy in the European Union (EU) in the context of growing geoeconomic uncertainty, with a particular focus on the period from 2013 to 2024.
S. O. Yakubovskiy
doaj   +1 more source

EU fiscal governance and budget consolidation in Visegrád countries

open access: yesVestnik MGIMO-Universiteta, 2019
Budget consolidations in Visegrád countries, which followed European financial and debt crisis, were mainly driven by external factors such as EU fiscal governance.
Zh. N. Komissarova, E. A. Sergeev
doaj   +1 more source

The Stability and Growth Pact - Essential and Unfeasible [PDF]

open access: yes
The arguments for fiscal as well as monetary rules in a monetary union aiming at low inflation, the main weaknesses in the Stability and Growth Pact, and proposals for its reform are reviewed.
Jacek Rostowski
core  

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