This study examines environmental reporting practices among leading firms in the United Kingdom (UK) and the United States of America (USA) by analyzing the top 50 firms from the Financial Times Stock Exchange 100 (FTSE100) and the Standard & Poor 100 (S&P100) indices during 2018 and 2019. Using volumetric metrics from annual and stand-alone reports, we assess disclosure patterns prior to the adoption of the revised Global Reporting Initiative (GRI) Standards and in anticipation of the International Financial Reporting Standards (IFRS) S1 and S2. Statistical analyses including correlation tests and both independent and paired sample t-tests reveal three key findings: (1) UK firms disclosed significantly less environmental content than US firms, suggesting strategic prioritization of other environmental, social, and governance (ESG) topics and alignment with national reporting expectations; (2) strong correlations among volumetric disclosure measures, coupled with statistically significant shifts over time, indicate that firms exhibit both consistency and adaptability in disclosure practices; and (3) significant differences in disclosure volumes between the two countries confirm the influence of regulatory systems, national cultures, and reporting norms. These findings support legitimacy theory and suggest that the environmental disclosure volume highlights the role of institutional and cultural contexts. They illustrate how multinational corporations navigate regulatory changes and prepare for new standards, offering a valuable perspective for evaluating corporate environmental accountability. This study underscores the continuing relevance of legitimacy theory and calls for further research into the drivers of voluntary sustainability reporting in a shifting regulatory landscape.
Reseña de Jacinto Cerdá, Negras tormentas. La FORA anarquista en la ciudad de Buenos Aires (1930-1943), Ciudad Autónoma de Buenos Aires, Grupo Editor Universitario, 2023, 133 pgs.
1789-, Labor in politics. Political activity of the working class
O texto analisa a contribuição do livro "Lula e a política da astúcia: de metalúrgico a presidente do Brasil", de John French à historiografia brasileira
The commercial business model has changed to electronic market channels and electronic distribution. Electronic commerce (E-commerce) and shopping online generate profits and reduce costs. Many businesses are creating new channels using digital network technology. This research explores the factors and indicators of customer satisfaction for transportation and distribution in an online shopping company. Survey research and exploratory factor analysis (EFA) is applied to analyse the data collection concerning Chinese customers in Thailand who have used the services of an online shopping company. This research tested the results for validity, reliability, and Kaiser-Meyer-Olkin (KMO) statistical approach. Factor loadings confirm the factor explanations and the common threshold of 0.7. Furthermore, customer satisfaction in transportation and the distribution management model achieves with the three main factors and fifteen key indicators. The three factors are the Responsibility of Product and delivery in transportation and distribution, customer services in transportation and distribution, and customer communication in transportation and distribution. These fifteen indicators and the information are to improve the e-commerce business model to create a competitive advantage and increase market share.
Abstract In the article, we propose a comprehensive methodology of value chain analysis in the international input–output framework that introduces a new measure of value chain participation and an extended typology of value chains, with the novel inclusion of domestic value chain to address the extent of fragmentation of purely domestic production. This allows for the simultaneous analysis of both global and domestic production fragmentation, the complex patterns of their evolution and their impact on economic development. The main contribution of the proposed methodology is conceptual: it permits the measurement of all value chain paths that pass through each country-sector from production to final consumption, whether the path includes downstream linkages, upstream linkages or their combination. Empirical application of this methodology shows the importance of including domestic fragmentation in value chain analysis: The fragmentation of both global and domestic levels of production has a significant positive correlation with economic growth. This implies that the effects of global production fragmentation must be analysed together with the changing structure of the fragmentation of domestic production to obtain the whole picture, one that might provide important information for policymaking and industrial policy.
Economic growth, development, planning, Economics as a science
Pavla Macurová, Jindra Peterková, Katarzyna Czerná
Purpose: The purpose is to provide knowledge about the intensity and types of process innovation in the business sphere, as well as the representation of entities involved in creating innovation, and about the effects of process innovation.
Methodology/Approach: Data from the statistical survey on innovation activities carried out by the Czech Statistical Office according to the Eurostat methodology were used, supplemented by some results of the own questionnaire survey. Methods of sorting, size arrangement, structure analysis, comparison, context analysis were used.
Findings: The large enterprises were significantly more active than SMEs in implementing process innovations, as well as foreign affiliates were more active than domestic enterprises. Besides typical competitive advantages of process innovation benefits the benefits in ecology, occupational safety and reduced labour demand have also proved to be numerous. Co-operation of enterprises with universities has proved to be low. The lack of skilled workers and financial resources were the main obstacles to the innovation activity of enterprises.
Research Limitation/implication: The research is focused on companies in the Czech Republic.
Originality/Value of paper: The actual contribution of the article lies in the purpose-oriented comparison of process innovations between fields of enterprise activities, especially in the area of logistics innovations, in some aspects the comparison of process-innovation activities according to the size of the company and the ownership of the company.
M. Carolina Rodríguez-Donate, Margarita E. Romero-Rodríguez, Víctor J. Cano-Fernández
et al.
The general decline in per capita consumption of wine worldwide over recent decades reveals the need to apply effective marketing strategies to capture segments of the population, such as young people or women, who tend to consume wine sporadically and in small amounts, even among traditional wine-producing countries. However, until now these strategies have been designed considering these segments as homogeneous groups, when in fact they are not. In this paper, several discrete choice models are used to incorporate the unobserved heterogeneity present in individuals’ decisions, such as mixed or latent class models, with the aim of identify the socio-demographics profiles of individuals who consume a certain amount of wine per week. The results highlights the superiority of these models and the variability individuals׳ characteristics due to heterogeneity. Keywords: Preferences, Wine, Heterogeneity, Latent class, Mixed logit
Some alternatives that can be employed to improve the soil fertility levels in South Malang are the use of fresh organic matter and biochar. The purpose of this study was to determine the effect of fresh organic matter and biochar application on availability of P and maize growth on a calcareous soil of South Malang. The experiment was conducted in a greenhouse and Soil Chemistry Laboratory, Faculty of Agriculture, University of Brawijaya, from March to May 2013. Materials used in this field study were a composite sample of upland calcareous soil at a depth of 0-20 cm, sugarcane litter biochar, maize litter biochar, fresh sugarcane litter, fresh maize litter, and maize seeds. Nine treatments (combinations of two types of biochars each at rates of 0 and 20 t/ha, and two types of fresh litter each at rates of 0 and 40 t/ha) biochar) were arranged in a completely radnomized design wirh three replicates. Maize seeds were grown on each treatment for 49 days. Results of this study showed that:(1) application of 20 t maize litter biochar / ha and 40 t maize litter/ha considerably increased soil available P by increase the 243%; (2) application of 20 maize litter biochar/ha with no application of maize litter reduced pH and exchangeable Ca by 14.47% and 27.19%, respectively; and (3) applicationof 20 t maize litter biochar /ha and 40 t maize litter / ha increased CEC by 10.40%.
Key words: biochar, calcareous, available of P
The aim of the article is, on the one hand, to analyze the content and scope of fundamental right to the protection of personal data, provided by art. 18.4 of the Spanish Constitution; on the other, to decline this right in the context of the employment relationship starting from the interpretation given by the Spanish Constitutional Court in judgment no. 39/2016. The contrast between this right and the freedom of enterprise, which is realized in the power of organization, control and supervision of work performance, is resolved by the Constitutional Court in the light of the principles of proportionality, suitability and necessity. The outcome of the balancing leads the Constitutional Court to establish the prevalence of the entrepreneurial freedom on the right to privacy of the employee.
Due to the severe restrictions on access to credit resulting from the current economic climate, credit risk analysis of mortgage loans has been considered paramount for banking institutions and is currently accompanied by higher credit underwriting standards. In this paper, we present an empirical comparison of three decision support tools (i.e. Analytic Hierarchy Process (AHP), Delphi, and Measuring Attractiveness by a Categorical Based Evaluation Technique (MACBETH)) in the specific context of trade-off readjustments in credit risk analysis of mortgage loans. We conducted a panel study with credit analysts and focused on five lines of comparison: ease of use; time-consumption; ease of applicability; accuracy; and overall evaluation. Results indicate that Delphi surpasses AHP and MACBETH in terms of ease of use, time-consumption and ease of applicability. As for accuracy, the differences obtained between AHP and MACBETH are not significant, and both methods perform better than Delphi. Most of the decision makers considered AHP the “overall best” approach.