In this paper, the authors analyze the importance of the continuity of business of economic entities engaged in agricultural activity in the Republic of Serbia. Since Serbia is an agricultural country with a significant share of agriculture in the domestic GDP, significant impact of agriculture...

The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of managers, and consequently, academicians, too. This is due to the growing interest of awide range of stakeholders, such as governments, investors, and customers, in...

This study investigates the influence of audit committee characteristics on the sustainability disclosure among the Nigerian listed banks. Using the Fixed Effect regression estimator of panel data for ten (10) listed banks in Nigeria over the period of 2014-2016, the result shows that the...

This paper discusses the legal aspects of the activities of transnational corporations. The relevance of the subject matter is determined by the significant impact exerted by transnational corporations on the world economy in general and on the economic situation of the country in whichsuch...

Based on signaling theory, we examine the role of external reviews during the life-cycle of corporate green bonds. We focus on (1) whether investment greenness is related to external review upon issuing a green bond and (2) whether disclosure quality is positively associated with the assurance...

Over time, sustainability and social responsibility have become key concepts at macro-level, meso-level and micro-level, and in various domains such as business and higher education. The paper aims to explain the close relationship between the two concepts in higher education, and to identify...

Worldwide organisations are continually searching for new sources of competitive advantage. At the same time, they are under increasing pressure to carry out their activities so as not to harm the environment in addition to having a positive impact on society. Given these facts, our paper...

The aim of this article is to investigate strategies and practices of bioeconomy implemented by hotels in Romania in the context of increasing area and scale of corporate social responsibility initiatives worldwide. After presenting the conceptual framework necessary for the present...

Comparative judgements related to economic systems (along with pending political ideologies) represent a subject of investigation that, at first glance, appertains to the "ABC" of social sciences, although the "literacy" of policy-makers, business officials, or public opinion reveals surprising...

Coastal tourism is deep into a dichotomy between its potential to provide a wide range of social and natural benefits, and its traditional link to mass models, provoking a profound debate around the generation of negative externalities. This study examines the role of innovation and strategic...