The phenomena that mark the economic environment in recent decades are under the sign of globalization, interdependence and interaction. Whatever happens in any corner of the world, affects more or less extensively the local economic environments. In these circumstances, any organization,...

This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in dealing with GHG reporting and includes 4...

The research project aims to analyse the influence of the natural, economic and social shocks on the accomplishment of the objectives of sustainable development at the microeconomic level. The implementation of the proposals and solutions delivered by the research project may improve the...

According to the theory, even does not exist a terminological consensus regarding the concept of “governance”, it comes from the comparative policy field or from international relations one and refers to alternative models of governing. By taking into consideration the above-mentioned...

Affairs support structures (SSA) is a clearly defined structures, which provides a range of facilities and / or spaces for economic activities of production and services (except those that are not financed under ERDF rules). These are aimed at attracting investment and unlocking the potential of...

The accounting information system infrastructure is crucial to the carry out successfully most of bookkeeping operations in a modern enterprise. Consequently, the security of the system should be an important issue on the enterprise agenda. A series of factories can be construed as having...

Since the introduction of the European CO2 emissions trading system (EU ETS), the development of CO2 allowance prices is a new risk factor for enterprises taking part in this system. In this paper, we analyze how risk emerging from emissions trading can be considered in the stochastic profit and...

Modeling the price risk of CO2 certificates is one important aspect of integral corporate risk management related to emissions trading. The paper presents a risk model which may be the basis for evaluating the risk of emission certificate prices. We assume that the certificate price is...

This paper investigates whether relative corporate sustainability as measured by the Sustainable Asset Management (SAM) sustainability rating and sustainability reporting in terms of Global Reporting Initiative (GRI) application levels are associated with a higher market valuation. We conduct a...

We study differences in quality in the market for third-party environmental auditors in Gujarat, India. We find that, despite the low overall quality, auditors are heterogeneous and some perform well. We posit that these high-quality auditors survive by using their good name to insulate select...