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Contextual research of strategic theories for non-financial reporting : a system-structural approach to formulating reporting principles
Derun, Ivan; Mysaka, Hanna; Skliaruk, Iryna - In: Scientific papers of the University of Pardubice 31 (2023) 1, pp. 1-12
The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a … guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non …-financial reporting does not allow forming its principles as generally accepted rules for the preparation of reporting data. Therefore …
Persistent link: https://www.econbiz.de/10014442299
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Investitionsbewertung unter Berücksichtigung von Umweltschutz als eigenständigem Formalziel
Stahl, Stefan - 2012
In Folge der steigenden Nachfrage nach ethischen Kapitalanlagen stehen die Unternehmen vor der Herausforderung, neben den typischen monetären Zielen auch Umweltschutzziele in die Investitionsbewertung einbeziehen zu müssen. Bestehende Ansätze der Investitionsbewertung unter Berücksichtigung...
Persistent link: https://www.econbiz.de/10009615027
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The effect of CSR on stock performance : new evidence for the USA and Europe
Arx, Urs von; Ziegler, Andreas - 2008
This paper provides new empirical evidence for the effect of corporate social responsibility (CSR) on corporate financial performance. In contrast to former studies, we examine two different regions, namely the USA and Europe. Our econometric analysis shows that environmental and social...
Persistent link: https://www.econbiz.de/10003761387
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Good Tax Governance? …Govern Tax Good!
van der Enden, Eelco - 2020
accountability to obtain verifiable and validated credible tax information. A tax code of conduct without a proper public reporting … company or external auditors. A Tax code of conduct without a reporting obligation will not provide confidence to stakeholders …'. We address existing Tax Codes of Conduct, company examples and the new global tax reporting standard GRI 207: Tax 2019 …
Persistent link: https://www.econbiz.de/10012832978
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The Green Bonding Hypothesis : How do Green Bonds Enhance the Credibility of Environmental Commitments?
Lu, Shirley - 2021
This paper proposes and provides evidence on a green bonding hypothesis, where green bonds act as a commitment device that subjects firms to institutions holding them accountable to their environmental promises. I find that green-bond issuers face higher climate change risks and opportunities...
Persistent link: https://www.econbiz.de/10013216644
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On the relevance of psychological motives, values, and norms for socially responsible investments : an econometric analysis
Gutsche, Gunnar; Köbrich-León, Anja; Ziegler, Andreas - 2016
Based on unique data from a representative computer-based survey among financial decision makers in Germany, this paper empirically examines the determinants of socially responsible investments (SRI). Our econometric analysis implies that the perceived financial performance of SRI matters for...
Persistent link: https://www.econbiz.de/10011567326
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Passion and compassion as strategic drivers for sustainable value creation : an ordonomic perspective on social and ecological entrepreneurship
Beckmann, Markus; Pies, Ingo; Winning, Alexandra von - 2012
Passion - in the sense of fervent commitment to action - and compassion - understood as sensitive openness for social and ecological concerns - are not a sure formula for business success. Whether social or ecological entrepreneurs, who find themselves under pressure from market competition,...
Persistent link: https://www.econbiz.de/10011784179
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The Institutional Design of Ecolabels : Sponsorship Signals Rule Strength
Darnall, Nicole; Ji, Hyunjung; Potoski, Matthew - 2022
Ecolabels are designed to help consumers identify environmentally superior products and services, however, they are not all created equal. Some ecolabels have strong rules that promote environmental improvements, while others have weaker rules that permit free-riding. Since information about...
Persistent link: https://www.econbiz.de/10014120586
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Passion and compassion as strategic drivers for sustainable value creation : an ordonomic perspective on social and ecological entrepreneurship
Beckmann, Markus; Pies, Ingo; Winning, Alexandra von - 2012
Persistent link: https://www.econbiz.de/10009705431
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EU-type carbon emissions trade and the distributional impact of overlapping emissions taxes
Eichner, Thomas; Pethig, Rüdiger - 2009
The European Union fulfills its emissions reductions commitments by means of an emissions trading scheme covering some part of each member state's economy and by national emissions control in the rest of their economies. The member states also levy energy/emissions taxes overlapping with the...
Persistent link: https://www.econbiz.de/10003817954