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The present research aims to investigate the roadmap followed by a Romanian University implementing sustainability practices and thus contributing to the United Nations Sustainable Development Goals. Informed by the stakeholder theory lens, the study contributes to the literature by exposing,...
Persistent link: https://www.econbiz.de/10014332930
This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper...
Persistent link: https://www.econbiz.de/10014461866
Persistent link: https://www.econbiz.de/10012990376
The present research aims to investigate the roadmap followed by a Romanian University implementing sustainability practices and thus contributing to the United Nations Sustainable Development Goals. Informed by the stakeholder theory lens, the study contributes to the literature by exposing,...
Persistent link: https://www.econbiz.de/10012795410
Persistent link: https://www.econbiz.de/10011981048
Persistent link: https://www.econbiz.de/10012208728
This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper...
Persistent link: https://www.econbiz.de/10012213812
Purpose This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated reporting (IR). This paper’s ultimate goal is to dig to light companies’ main approaches to incorporating SDG...
Persistent link: https://www.econbiz.de/10015022702
Purpose This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the level of IR disclosure (IRD) provided by a sample of European SOEs for the period 2013–2017, in accordance with...
Persistent link: https://www.econbiz.de/10014937179
This study focuses on the wide debated concept of bio-economy, underlying its evolution and connection with universities' goal, from the intellectual capital (IC) perspective. It's aim is to highlight the mutual influence of IC disclosures and knowledge management in its ability to foster the...
Persistent link: https://www.econbiz.de/10012004576