Showing 1 - 10 of 392
Carbon leakage is of interest in both academic and policy debates about the effectiveness of unilateral climate policy, especially in Europe, where the EU Emissions Trading System (EU ETS) affects many traded sectors. We review how the literature identifies leakage and the pollution haven...
Persistent link: https://www.econbiz.de/10012487403
This paper expands upon examinations of the flexibility–stability continuum of organizational culture in the extant literature by identifying how the four culture types of the competing values framework are associated with the emphasis on management control systems (MCS) and environmental...
Persistent link: https://www.econbiz.de/10015190276
Despite a consensus view in the literature about the importance of cross-functional collaboration (CFC) for corporate environmental performance improvement, there is a dearth of studies that explain how exactly sustainability-oriented CFC can foster this objective. The purpose of this paper is...
Persistent link: https://www.econbiz.de/10015192184
Research Question: Which chemical companies from CEE countries are pioneers in both disclosing SDGs achievements and progressing in fulfilling self-imposed targets? Motivation: Revealing SDGs is unfruitful if it is not supported by relevant indicators to highlight progress against targets (EY, 2017;...
Persistent link: https://www.econbiz.de/10015195824
Corporate Social Responsibility (CSR) has become a popular research stream across scientific disciplines as indicated by the number of publications increasing world-wide. At the same time, this is a very much country-specific notion. In Poland, as in other CEE countries, the development of CSR...
Persistent link: https://www.econbiz.de/10015195864
Research Question- To what extent does the disclosure of non-financial information by companies listed on BSE after the adoption of the EU directive lead to a decrease in the use of earnings manipulation techniques? Motivation- In line with the Sustainable Development Goals (SDGs) developed by...
Persistent link: https://www.econbiz.de/10015195958
Corporate Social Responsibility (CSR) regulations, frameworks and practices have increasingly preoccupied accounting researchers over the last decades. The countries in Central and Eastern Europe (CEE) have significantly evolved after the fall or the decline of their non-democratic regimes, and...
Persistent link: https://www.econbiz.de/10015196063
Financial institutions play a fundamental role in determining the sustainability of economies, both in developed and developing countries. However, the worldwide financial crises made many financial institutions lost their credibility and CSR engagement has been perceived as a remedy. The aim of...
Persistent link: https://www.econbiz.de/10015196070
Corporate Social Responsibility has emerged as one of the main topics of the current economic environment, hence the accounting literature. This paper establishes the characteristics of CSR research and the contribution of authors to the incremental knowledge within Romanian context. It is a...
Persistent link: https://www.econbiz.de/10015196145
The present study promotes arguments for reporting improvement to support stakeholders' confidence and proposes possible policies and strategies for social and environmental reporting, resulting from European companies' activity. We examined the information disclosed in annual reports and...
Persistent link: https://www.econbiz.de/10015196206