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Poorer, but richer : an ecosystem services account for Campania, Calabria and Sicily
La Notte, Alessandra; Maes, Joachim; Vallecillo, Sara - In: Italian review of agricultural economics 75 (2020) 2, pp. 3-12
Ecosystems deliver value to people and the economy through ecosystem services. The Joint Research Centre of the European Commission has quantified the use of ecosystem services by the main economic sectors and households at EU level. In this paper, we downscaled the extraction of six ecosystem...
Persistent link: https://www.econbiz.de/10012305626
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The Vulnerability and Environmental Resilience of Ecosystems in Yamal, Russian Arctic
Lemenkova, Polina - 2019
changes in global climate and overall warming highly contribute to the degradation of the tundra environment and increases … Yamal peninsula, and analysis the development of slope processes on the local tundra environment …
Persistent link: https://www.econbiz.de/10014033108
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Research on Corporate Sustainability : Review and Directions for Future Research
Grewal, Jody - 2020
three actions: measuring, managing and communicating corporate sustainability performance. Measurement is the least … improving performance on material sustainability metrics is related to improved financial performance, helping to resolve four … sustainability performance. We conclude with a call for research on how to measure performance in the 21st century when corporate …
Persistent link: https://www.econbiz.de/10012823828
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Good Tax Governance? …Govern Tax Good!
van der Enden, Eelco - 2020
Much has been said and written about the ‘fiscal behaviour' of multinationals. A tax code of conduct is often mentioned as a 'catch-all solution' for stimulating 'acceptable fiscal behaviour'. Stakeholders increasingly demand fiscal accountability to obtain verifiable and validated credible...
Persistent link: https://www.econbiz.de/10012832978
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Environmental Policy and Audit Pricing
Rabarison, Monika K. - 2020
better environmental performance of the firms following stronger regulations could lower the business risks and thus …
Persistent link: https://www.econbiz.de/10012840923
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Internal Auditor's Role in ESG Disclosure and Assurance : An Analysis of Practical Insights
Bonrath, Annika; Eulerich, Marc; Lopez-Kasper, Vanessa - 2022
Using a dataset of 107 internal auditors, we investigate internal audit functions' (IAF) role in environmental, social, and governance (ESG) matters. We give evidence for organizations' and IAFs' ESG maturity driving ESG reporting, while IAFs' involvement in ESG drives assurance of ESG reports....
Persistent link: https://www.econbiz.de/10013293592
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Truth-Telling by Third-Party Auditors and the Response of Polluting Firms : Experimental Evidence from India
Duflo, Esther - 2013
In many regulated markets, private, third-party auditors are chosen and paid by the firms that they audit, potentially creating a conflict of interest. This paper reports on a two-year field experiment in the Indian state of Gujarat that sought to curb such a conflict by altering the market...
Persistent link: https://www.econbiz.de/10013078984
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Accountability on sustainability in Central and Eastern Europe : an empirical assessment of sustainability-related assurance
Pasko, Oleh; Balla, Inna; Levytska, Inna; Semenyshena, … - In: Comparative economic research : Central and Eastern Europe 24 (2021) 3, pp. 27-52
The paper explores how companies from Central and Eastern Europe adopt assurance practices to provide accountability for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance statements companies from nine countries was conducted....
Persistent link: https://www.econbiz.de/10012666911
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Assets Restatement Model from the Natural Capital Maintenance Perspective
Guse, Raluca - 2016
The present research aims to propose a new approach to defining and measuring assets in terms of the negative effects and net benefits arising from their use and affecting the natural capital. In this regard, we provide a new definition and a reclassification of assets in three categories,...
Persistent link: https://www.econbiz.de/10012981155
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A Cluster-Based Approach for the Application of EMAS
Frey, Marco; Iraldo, Fabio - 2008
This paper analyses the benefits of the cluster approach in adopting EMAS (the EC Eco-Management and Audit Scheme) by some companies operating in the territorial area of Lucca. The cluster approach proves to be effective in stimulating and supporting the adoption of EMAS and, more in general, to...
Persistent link: https://www.econbiz.de/10014048095