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This paper contributes to the policy debate on minimum wage by highlighting its role in enforcing compliance with fiscal rules in economies where underreporting of earnings is widespread. First, I propose a simple model exploring the interaction between the minimum wage and underreporting of...
Persistent link: https://www.econbiz.de/10010331968
The purpose of this paper is to ascertain the level of CSR reporting of the top multinational hotel groups in Mauritius … explanation for CSR reporting practices by multinational hotel groups in the context of a developing country. Mauritius proves to … reports of 6 hotel groups have been analysed using the Global Reporting Initiative (GRI) indicators. The study shows that CSR …
Persistent link: https://www.econbiz.de/10012217618
examined. The results show a rather low reporting quality since many essential aspects are not even mentioned. Particularly …, aspects relevant to a broader range of stakeholders are not covered in annual reports. Key determinants of reporting quality …
Persistent link: https://www.econbiz.de/10010292563
In this paper, we investigate the impact of the accident reporting strategy of drivers, within a Bonus-Malus system. We … exhibit the induced modification of the corresponding class level transition matrix and derive the optimal reporting strategy …
Persistent link: https://www.econbiz.de/10011996553
transition. Sustainable reporting is a holistic new reporting approach in banking and has only become partially mandatory for the … Sustainability Code as well as associated legal approaches. It concerns the assessment of mandatory sustainable reporting in the …. The results show that banks partly and not fully address digital issues in their reporting. It transpires that the …
Persistent link: https://www.econbiz.de/10013200263
Hungary are a typical portrait of a company from the study's sample, striving to issue and assure sustainability reporting. Of …
Persistent link: https://www.econbiz.de/10013204675
During recent years, an increasing number of studies have started to discuss the introduction of new form of reports in public administration. Furthermore, the attention paid by academics has been favoured by the introduction of a new form of regulation by policy makers. Specifically, a large...
Persistent link: https://www.econbiz.de/10012612132
The present research aims to investigate the roadmap followed by a Romanian University implementing sustainability practices and thus contributing to the United Nations Sustainable Development Goals. Informed by the stakeholder theory lens, the study contributes to the literature by exposing,...
Persistent link: https://www.econbiz.de/10014332930
Food waste is a social, environmental, and economic challenge today. The European Union's Green Deal demands tackling this problem. Our research question is: "What are the solutions regarding food waste prevention across the companies' supply chain?" The mixed research method consisted of...
Persistent link: https://www.econbiz.de/10014461940
expected that, as often argued, corporate reporting and corporate governance can improve performance in order to boost … investors' confidence. However, the interrelationship between corporate reporting, corporate governance, going concern, and … relationship among corporate reporting, corporate governance, going concern, and investor confidence for banks in the sub …
Persistent link: https://www.econbiz.de/10014505443