Results 211 to 220 of about 270,414 (308)

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino   +3 more
wiley   +1 more source

From Contingency Management to Transformative Climate Risk Adaptation? Analysis of Private Sector Agency in Navigating Complex Climate Risk Realities

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT The growing complexity and severity of cross‐border climate risks characterised by non‐linear impact chains and deep uncertainty questions the capacity of environmental governance to tackle these problems effectively and in a just manner. To increase the efficiency of climate action, the private sector has been called upon to leverage market ...
Päivi Tikkakoski, Sirkku Juhola
wiley   +1 more source

For the Few, Not the Many: Tracing the Residualist and Compensatory Nature of British Energy Support

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT Drawing on extensive documentary analysis, this article traces the evolution of British energy policy support since World War II. It analyses shifts in policy design through two interpretive lenses: eligibility (residualist vs. universalist) and function (compensatory vs. preventive).
T. M. Croon   +4 more
wiley   +1 more source

The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?

open access: yesEuropean Policy Analysis, EarlyView.
ABSTRACT While the European Green Deal (EGD) has been widely recognized as a milestone in the EU's sustainability strategy, scholars disagree on the nature of the policy change it represents. Critics highlight its limited social and environmental ambitions, despite its portrayal as a “man on the moon” moment.
Ekaterina Domorenok, Franco Gatti
wiley   +1 more source

Marine Macroalgae as a Safe Healthy Food While Meeting Food Security Challenges Arising From Climate Changes

open access: yesFood Safety and Health, EarlyView.
Planned harvesting and processing of marine macroalgae could meet future global food needs and mitigate fuel‐originated carbon dioxide responsible for climate change. Microalgal foods are nutritious and safe. The utilization of macroalgae would avoid environmental problems arising from the release of overgrowing macroalgae caused by heatwaves, which ...
Upali Samarajeewa
wiley   +1 more source

Tax Avoidance and Auditing

open access: yes
Diese Dissertation beinhaltet fünf empirische Beiträge aus den Bereichen Abschlussprüfung und internationaler Besteuerung. Der erste Beitrag untersucht die Auswirkungen der Offenlegungspflicht von Prüfungsschwerpunkten nach ISA 701 auf das Verhalten von Investoren und auf die Prüfungsgebühren der Abschlussprüfung.
openaire  

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