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Influential variables of sustainability disclosures by spanish public hospitals
Andrades Peña, Francisco Javier; Larrán Jorge, Manuel; … - In: Public performance & management review 43 (2020) 6, pp. 1390-1412
Persistent link: https://www.econbiz.de/10012414907
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Material sustainability information and stock price informativeness
Grewal, Jody; Hauptmann, Clarissa; Serafeim, George - 2017
As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability … regarding which sustainability disclosures are financially material. To inform this issue, we examine materiality standards … developed by the Sustainability Accounting Standards Board (SASB). We find firms voluntarily disclosing more SASB …
Persistent link: https://www.econbiz.de/10011901546
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ESG disclosure : regulatory framework and challenges for Italian banks
Loizzo, Tommaso; Schimperna, Federico - 2022
Persistent link: https://www.econbiz.de/10013543018
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Water sustainability in the brewing industry : a stakeholder based approach
Morris, Jonathan - In: Die Unternehmung : Swiss journal of business research … 74 (2020) 3, pp. 245-263
Persistent link: https://www.econbiz.de/10012290870
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The Financial determinants of integrated reporting disclosure by Jordanian companies
Al Amosh, Hamzeh; Saleh F. A. Khatib; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-20
The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios, cash holdings, and interest coverage ratios on the level of integrated reporting disclosure-as one of the reports that promotes sustainable development-of Jordanian industrial listed companies. The...
Persistent link: https://www.econbiz.de/10013397648
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Are innovation resources and capabilities enough to make businesses sustainable? : an empirical study of leading sustainable innovative firms
Behnam, Sarah; Cagliano, Raffaella - In: International journal of technology management : IJTM 79 (2019) 1, pp. 1-20
Persistent link: https://www.econbiz.de/10011986969
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Types of intellectual capital employed in bioeconomic projects : a longitudinal case study
Săndulescu, Maria-Silvia; Stoica, Dragoş Andrei; … - In: Amfiteatru economic : an economic and business research … 20 (2018) 49, pp. 667-683
In this paper we investigate the existence and evolution of bioeconomic projects of OMV Group, a major global player in the oil and gas industry. We further study the intellectual capital components utilized by OMV Group in supporting these bioeconomic actions. We conduct a longitudinal case...
Persistent link: https://www.econbiz.de/10011888224
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A cultural creativity framework for the sustainability of intangible cultural heritage
Tan, Siow-Kian; Lim, Hui-Hui; Hooi, Tan Siow; Kok, Yon-Sin - In: Journal of hospitality & tourism research : JHTR ; the … 44 (2020) 3, pp. 439-471
Persistent link: https://www.econbiz.de/10012201454
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Towards sustainability in SMEs post recovery from COVID-19 crisis : the influence of intellectual capital and cost strategy
Zaid Jaradat; Al-Ibbini, Omran Ahmad Mohammad; Al … - In: International journal of productivity and quality … 39 (2023) 1, pp. 97-119
Persistent link: https://www.econbiz.de/10014313599
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Preface: Dialogue on knowledge management, intellectual capital disclosure and sustainability
Ordóñez de Pablos, Patricia - In: International journal of learning and intellectual capital 20 (2023) 6, pp. 583-586
Persistent link: https://www.econbiz.de/10014440027