Results 141 to 150 of about 7,723 (252)
Debt Stories: Capturing Social and Technical Debt in the Industry
Proceedings of the 7th ACM/IEEE International Conference on Technical DebtIn today’s organizations, software is mission-critical. However, the legacy of past decisions can make tasks related to artifacts increasingly inefficient or risky, creating debt. While most researchers and practitioners mainly focus on technical debt, some have investigated its social dimensions, known as social debt.
Nicolas Riquet +2 more
openaire +2 more sources
Towards an open-source tool for measuring and visualizing the interest of technical debt
, 2015 Current tools for managing technical debt are able to report the principal of the debt, i.e., the amount of effort required to fix all the quality rules violated in a project.
Reichel A., Falessi D.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Köz-gazdaságThis study conducts a structured literature review examining the role of fiscal institutions in promoting fiscal discipline, managing public debt, and supporting economic stability in Sub-Saharan Africa. By synthesising theoretical and empirical studies
Esau Washipobe Wesa, Marianna Sávai
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Technical Debt in Agile Development
, 2017 We report on the Ninth International Workshop on Managing Technical Debt, collocated with the 18th International Conference on Agile Software Development (XP 2017) in Cologne.
Francesca Arcelli Fontana +5 more
core +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
The municipal electricity debt crisis in South Africa
International Review of Social Sciences ResearchThis paper aims to raise awareness of the municipal electricity debt crisis in South Africa and provide an analytical understanding of the administrative, financial, and governance factors driving it.
Sifiso Mofokeng +4 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source