Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Stakeholders' involvement in establishing sustainable business models
2020
PurposeCooperatives play a dominant role in the European dairy sector. The aim of the study is to define a sustainable business model of dairy cooperatives and explore how stakeholders can contribute to innovation processes generated in this ecosystem.Design/methodology/approachStarting from theoretical assumption and investigation of three major cooperatives located in an ecological agricultural Poland region, known also as “Green Lungs of Poland,” the authors propose a sustainable business model where the role stakeholders in the value co-creation is emphasized.FindingsThe findings of this paper show how the involvement of various stakeholders by the cooperatives contributes to the develo…
2016
Climate change is a major challenge for sustainable development, impacting human health, wellbeing, security, and livelihoods. While the post-2015 development agenda sets out action on climate change as one of the Sustainable Development Goals, there is little provision on how this can be achieved in tandem with the desired economic progress and the required improvements in health and wellbeing. This paper examines synergies and tensions between the goals addressing climate change and economic progress. We identify reductionist approaches in economics, such as ‘externalities’, reliance on the metric of the Gross Domestic Product, positive discount rates, and short-term profit targets as som…
Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant …
2021
This is the pre-peer reviewed version of the following article: Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?, which has been published in final form at https://doi.org/10.1002/bse.2815. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit committee financial …
Clashing Perspectives on Sustainable Development
2019
Abstract We live in a world characterised by speed owing mainly to technology. Everything happens at a faster pace, from the way production and consumption takes place to the way the environment is degrading. Henceforth, sustainable development appeared in response to these consequences. However, considering that we are discussing the topic of sustainable development for over three decades now, it is probably time to bring it forward in another way and try to better understand it through opposing perspectives. Therefore, the present paper explores differing views on the discussed topic, and analyses sustainable development in relation to other similar terms, trying to provide a clear meanin…
THE ILVA DISASTER: A STUDY OF ENVIRONMENTAL LIABILITY IN ITALY
2021
Purpose The purpose of this paper is to propose a reflection on the importance of individual environmental protection, which recognizes the right of every citizen to take action to obtain compensation for environmental damage, as a damage to his or her existential condition. One of the most discussed environmental issues in Italy today is the lack of personal protection because the European legislator has provided for a public protection of environmental damage. Design/methodology/approach Design/methodology/approach based on the analysis of a well-known environmental disaster, the case of ex Ilva, the author shows how in Italy there is a dangerous lack of protection in environmental matte…
Environmental sustainability – aspects and criteria in forest biorefineries
2012
PurposeThe purpose of this study is to examine what the most significant aspects of environmental sustainability in the forest biorefinery sector are and what kind of criteria should be applied to an evaluation of environmental sustainability in the forest biorefinery context.Design/methodology/approachThe topic is approached by themed interviews in Scandinavia and North America with 23 representatives from the forest and bioproducts sectors. The interviews were examined using the thematic analysis method.FindingsThe study indicates that environmental sustainability may be an important driver for the forest biorefinery business. From the perspective of environmental sustainability, harvesti…
Production and trade marketing policies regarding organic olive oil in Sicily
2002
This research analyses the main structural factors of the organic olive oil sector in Sicily, and the effects of the European sustainable development policy (EEC Regulation 2092/91, EEC Regulation 2078/92). It examines the trade marketing of organic producers of olive oil like the initiatives to exploit European branding, typicalness, and European recognition of PDO (protected denomination of origin).
Do board characteristics affect environmental performance? A study of EU firms
2019
This paper explores the relationship between board characteristics and environmental performance. We adopt a triple perspective of environmental performance, focussing on emissions (waste and CO2), resource consumption (water and energy), and the implementation of environmental initiatives. The sample comprises 644 nonfinancial European Union–based companies. The data cover the period 2002 to 2017. The results confirm that gender diversity and the existence of a corporate social responsibility committee are positively associated with the firms' environmental performance. This finding is consistent with the view that the educational background, talent, and experience of women help promote su…
Challenges Of Integrating Environmental Sustainability Issues Into Business School Curriculum: A Case Study From The University Of Jyväskylä, Finland
2003
This article evaluates the challenges of integrating environmental sustainability issues into business school curricula reflecting the experiences of the University of Jyväskylä in Finland. Lessons learned in Jyväskylä are summarized as central pieces of advice for other business schools planning a program of corporate environmental management.
Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex-35 Companies
2012
Spain is the world's leading country as regards corporate social responsibility (CSR) reporting (KPMG, 2011). In addition, Spain is taking new initiatives with regard to environmental policy, sustainable development, and stakeholder engagement in accordance with Law 2/2011.This is why we choose Spain as the setting to analyze whether the determinants for external assurance posited by existing literature (industry, size, profitability, leverage) have an impact on the decision of companies to assure their CSR reports. Our study is a pioneer in the sense that it investigates the possible links between the auditor of the annual report and the provider of assurance. The results of this study ind…