Buscar
Integrating Sustainability into Corporate Governance: An Empirical Study on Board Diversity
(Wiley, 2015)
This study explores the mediating role of corporate social responsibility (CSR) management quality in the relationship between board diversity and CSR performance. It states that generational diversity is a consistent ...
Why is timing perverse?
(Taylor & Francis, 2015)
The existence of negative market timing, even for passive portfolios, poses a relevant puzzle when assessing portfolio management. In this paper, we develop a simple theoretical model so as to explain why such perverse ...
Measuring Corporate Environmental Performance: A Methodology for Sustainable Development
(Wiley, 2015-08-22)
Assessing corporate environmental performance (CEP) that is both comprehensive and consistent with sustainable development both for society and companies, while at the same time taking heed of the facts and interests of ...
Orientaciones para la rendición de cuentas en materia de cooperación internacional para el desarrollo para entidades locales de la Comunitat Valenciana
(OBRAPROPIA, S.L., 2015-12)
Una de las principales exigencias para las políticas y acciones de cooperación ha
insistido en la necesidad de rendir cuentas: ¿para qué sirve la cooperación?, ¿cómo
se gestiona?, ¿qué resultados genera? Las preguntas ...
Orientaciones para la planificación de la cooperacion para el desarrollo en entidades locales de la Comunidad Valenciana
(2015ymás, 2014-07)
A lo largo de las tres últimas décadas numerosos municipios, provincias y
comunidades autónomas han desarrollado una amplia labor de apoyo a los
procesos de desarrollo de las comunidades, sociedades y autoridades locales
en ...
Europeanization and the Soft Law Process of EU Corporate Governance: How has the 2003 Action Plan Impacted on National Corporate Governance Codes?
(John Wiley & Sons, Inc., 2016-01)
Europeanization addresses the impacts of EU (European Union) membership on national politics and policies. Over time, new policy processes have been developed, such as the use of soft law and the open method of co-ordination. ...
The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return
(MDPI, 2021)
The aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of ...
Assurance of Food Loss and Waste Disclosure. Adoption of a Risk-based Approach to Evaluate the Materiality and Quality of Information
(Hellenic Mediterranean University, School of Agriculture, Department of Agriculture., 2023)
Sustainability Reports (SR) are essential to encourage transparency by showing in a
balanced manner, information regarding environmental and social performance of
organizations. This is essential to all stakeholder in ...
Corporate social responsibility commitment of women directors through audit committees: evidence from international firms
(Emerald, 2023)
Purpose:
This paper explores the impact of some audit committees' characteristics (executive and independent directors and directors' attendance at audit committee meetings) on CSR reporting. Moreover, it also aims to ...
On the compensation for illiquidity in sovereign credit markets
(Elsevier, 2015-03)
This article analyzes the role of liquidity in the sovereign credit default swap (CDS) market. We employ a continuous-time specification to incorporate illiquidity as an additional pricing factor of default swap contracts ...