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Author: Lucrezia Songini
Publisher: Emerald Group Publishing
ISBN: 1838679634
Category : Business & Economics
Languages : en
Pages : 214
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Book Description
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Author: Lucrezia Songini
Publisher: Emerald Group Publishing
ISBN: 1838679634
Category : Business & Economics
Languages : en
Pages : 214
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Book Description
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Author: Rosita Capurro
Publisher: Springer Nature
ISBN: 3030672786
Category : Business & Economics
Languages : en
Pages : 88
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Book Description
The rise of sustainability has swept away the traditional views about firms’ competitiveness, survival and profitability, advocating new approaches. Although the strategic decisions on sustainable issues become more important, many firms have erroneously narrow view of environmental strategies and related practices generally have only an outward-looking focus. In line with these considerations, this book aims to investigate the “environmental dimension” as a new “strategic variable” for contributing to strengthen the competitive positioning of firms and to increase the value creation process. The author provides a comprehensive framework for green management by highlights practices and tools to translate strategy into effective environmental ideas. The focus is on goals and actions, from a side, and on the implementation of appropriate control systems useful for monitoring the results of environmental performance, on the other. As such, the book enriches sustainability literature, offers new insights for scholars, and provides implications for practitioners involved in green management.
Author: Baruch Lev
Publisher: Rowman & Littlefield
ISBN: 9780815798095
Category : Business & Economics
Languages : en
Pages : 236
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Book Description
This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact and value of intangibles within the context of enterprise performance.
Author: Laura Bini
Publisher: Springer Nature
ISBN: 3030249549
Category : Business & Economics
Languages : en
Pages : 159
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Book Description
This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report on how environmental and social issues impact its way of doing business, namely its business model, contributing to value creation. Thus, a reporting framework for business models that encompasses sustainability is presented. In turn, a number of illustrative examples are examined to show how business model reporting could be optimally used to provide effective and integrated sustainability reporting. The book also offers a broad analysis of corporate sustainability reporting, which includes a discussion of the theoretical background, an explanation of why companies provide sustainability reporting, a description of the current regulatory framework for sustainability disclosure, and a review of sustainability reporting literature that shows the main characteristics of sustainability disclosure practices. Given its scope, the book will be of interest to all researchers and practitioners working for companies or organizations that aim to support, implement and improve their sustainability reporting, by adopting a more integrated approach that interconnects environmental and social aspects with the economic and financial results via the business model. The book also offers a valuable reference guide for social science researchers, including PhD students, interested in a discussion of the latest literature on sustainability, corporate social responsibility, and the communication of business models.
Author: Volker Mauerhofer
Publisher: Springer Nature
ISBN: 3030426300
Category : Law
Languages : en
Pages : 756
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Book Description
The book discusses sustainability and law in a multifaceted way. Together, sustainability and law are an emerging challenge for research and science. This volume contributes through an interdisciplinary concept to its further exploration. The contributions explore this exciting domain with innovative ideas and replicable approaches. It combines a variety of authors, from both the public and the private sectors, and thereby guarantees a broad view that enshrines the more theoretical arguments from the academic side as well as stronger practical applicable perspectives. The book provides space for thoughtful expansions of established theories as well as the hopeful emergence of innovative ideas. Moreover, the combination of three to five contributions into the eleven parts respectively aims toward a compression of like minded thoughts. This should lead to an intensification of exchange of viewpoints from different angles on a similar theme. Readers therefore also have the opportunity to concentrate on single chapters, but receive comprised knowledge and a variety of thoughts for new ideas on a particular theme.
Author: Ahmed Riahi-Belkaoui
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 200
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Book Description
Accounting may be viewed and analyzed as its own special sort of language says Riahi-Belkaoui, and accounting is the language of business. It represents phenomena in the business world as language represents phenomena in the larger world. To understand accounting as a language one must study such things as its readability and understandability, its impact on users behavior, its various linguistic repertories, and the impact that bilinguality has on accounting practices. Riahi-Belkaoui covers all this in a way that not only academics versed in linguistics will understand, but in a way that trained accountants will also find fascinating and useful, particularly in their international and multicultural activities. Riahi-Belkaoui examines what he considers to be the four major aspects of his topic. First, he explores how accounting messages are based on levels of readability and understanding. Second he shows how accounting includes both lexical and grammatical characteristics, and how these shape the perceptions and thoughts of users. He then illustrates the ways in which different linguistic repertories are used by different professional groups, and shows how this leads to communication problems and from there to a schism between academics and practitioners. Finally he argues that bilingualism in accounting has clear advantage. It provides greater mental and cognitive flexibility, increased metalinguistic ability, and also makes it possible to formulate concepts better and to deal with divergent thinking.
Author: Samuel Idowu
Publisher: Springer Nature
ISBN: 303125984X
Category : Business & Economics
Languages : en
Pages : 4043
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Book Description
This encyclopedia is the most comprehensive and up-to-date source of reference for sustainability in business and management. It covers both traditional and emerging concepts and terms and is fully international in its scope. More than 700 contributions of internationally renowned experts provide a definitive access to the knowledge in the area of sustainable and responsible management. All actors in the field will find reliable and up to date definitions and explanations of the key terms and concepts of management in this reference work. The Encyclopedia of Sustainable Management represents all aspects of management and business conduct. It takes sustainability as a management concept that gives due credit to the complexity and diverging constraints in which businesses and corporations act today, and it emphasizes and focuses approaches that help ensure that today's management decisions and actions will be the basis for tomorrow's prosperity.
Author: Songül Çınaroğlu
Publisher: Routledge
ISBN: 1000214478
Category : Business & Economics
Languages : en
Pages : 175
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Book Description
Ensuring equity in healthcare is the main concern of health policymakers in order to provide a sustainable health system. This concern is more prominent in developing countries due to the scarcity of resources. This book provides a comprehensive analysis and discussion on the distributive pattern of out-of-pocket pharmaceutical expenditures under the health reforms in Turkey and makes comparisons with pharmerging countries. Turkey’s health reforms began in 2003 to address shortcomings related to financial protection and to improve health outcomes and the quality of healthcare services. The primary motivation was to ensure equity in the distribution of health resources, and this transformation process led to profound changes in how these resources were used, and in health financing in general. However, there is a lack of knowledge regarding the long-term effect of health reforms on the distribution patterns of health expenditures and health service use. This book offers a thorough equity analysis of the health financing system, affected by this health transformation program. Index and curve approaches are used in the equity analysis of pharmaceutical expenditures. The book examines the long-term effects of health system regulations on the health spending characteristics of households and improves the current understanding of equity in this context. It includes extensive international comparisons of healthcare services across a range of developing countries and highlights the significance of ensuring equity for emerging economies. The author explores the existing evidence as well as future research directions and provides policy and planning advice for health policymakers to contribute to establishing a more equal health system design. Additionally, the book will be of interest to scholars and professionals in the fields of health economics, public health management and health financing.
Author: Andrée Marie López-Fernández
Publisher: Springer Nature
ISBN: 3030915328
Category : Business & Economics
Languages : en
Pages : 288
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Book Description
The book analyzes the recovery process of different industries and sectors from the global health pandemic, as well as its collateral effects. Focusing on emerging markets, it examines the underlying factors that have impeded recovery and how businesses in various sectors have (or have not) responded. The chapters take both a micro and macro approach, surveying the topic from both organizational and national perspectives. Divided into sections on public policy, innovation, and social responsibility, this work explores the parameters of business and economic perspectives for the construction of effective models to pursue an effective recovery. It will appeal to scholars studying how business responds in the new normal.
Author: Robert S. Kaplan
Publisher: Harvard Business Review Press
ISBN: 1422148165
Category : Business & Economics
Languages : en
Pages : 348
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Book Description
The Balanced Scorecard translates a company's vision and strategy into a coherent set of performance measures. The four perspectives of the scorecard--financial measures, customer knowledge, internal business processes, and learning and growth--offer a balance between short-term and long-term objectives, between outcomes desired and performance drivers of those outcomes, and between hard objective measures and softer, more subjective measures. In the first part, Kaplan and Norton provide the theoretical foundations for the Balanced Scorecard; in the second part, they describe the steps organizations must take to build their own Scorecards; and, finally, they discuss how the Balanced Scorecard can be used as a driver of change.
