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The authors employ content analysis to conduct an empirical study on a sample of large European banks. The authors propose a hybrid scoring model for the assessment of derivative disclosure in banking institutions. The methodology employed in this research is able to capture a considerable...
Persistent link: https://www.econbiz.de/10012869474
This paper aims to examine the underlying causes of the sharp reduction in bank lending, which in turn is highlighting some structural weaknesses of Italian firms and financial system. The structure of this paper is as follows. Section 1 introduces the paper. Section 2 analyzes some drivers of...
Persistent link: https://www.econbiz.de/10013053669
The globalization of business and the related increase in amount and relevance of international research suggest the need to map the international management field. Building on reviews by Werner (2002) and Werner and Brouthers (2002), this study provides a comprehensive picture of the field by...
Persistent link: https://www.econbiz.de/10013251945
Adopting an International Sustainability Standard (ISS) helps firms improve their sustainability performance. It also acts as a credible market “signal” that legitimizes firms’ latent sustainability practices while improving their market value. But how do these signals function when firms...
Persistent link: https://www.econbiz.de/10014348794
In this essay, we connect the United Nations' Sustainable Development Goals (SDGs)-an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030-to firm-level sustainability and Environmental, Social, and Governance...
Persistent link: https://www.econbiz.de/10014281530
Despite of the rising awareness of the urgency in finding more efficient and effective ways to achieve sustainable development, comprehensive and consistent meaning is still elusive both in theory and practice. The aim of this paper is to create a more structured theoretical framework related to...
Persistent link: https://www.econbiz.de/10011881940
The purpose of this research is to examine the non-financial key performance indicators contem- plated in Directive 2014/95/EU through the prism of the Sustainable Development Goals (SDGs). To do this, the presence of the indicators contemplated in the United Nations 2030 Agenda in the...
Persistent link: https://www.econbiz.de/10013252619
Biodiversity can sometimes only be preserved if natural habitats are excluded from human uses. Such protection measures generate positive externalities at the global scale. This holds especially for protection in developing countries that host great parts of global biodiversity. For...
Persistent link: https://www.econbiz.de/10010260504
Biodiversity is influenced by the process of economic development, between the two there is a causal relationship - when development does not respect the environment, biodiversity experiences negative transformations. The EU Biodiversity Strategy 2030, which derives from the 2030 Agenda for...
Persistent link: https://www.econbiz.de/10014547042
competitiveness, in order to prepare ourselves for rapid and presumably disruptive changes. These changes, however, mean to ease our … competitiveness of regional economies, hence the opportunities in mobility in the digital age need to be revised. The aim of the paper … is to systematize the key connections between digitalization, mobility and regional competitiveness while mapping …
Persistent link: https://www.econbiz.de/10014033706