1,721,082 research outputs found
L’economia circolare: analisi delle politiche europee, nazionali e regionali di settore; identificazione di buone prassi e rassegna degli strumenti di finanziamento disponibili
No full textThe Relationship between Non-financial Reporting, Environmental Strategies and Financial Performance. Empirical Evidence from Milano Stock Exchange
No full textThe CSR theme has taken on an increasingly central role within financial markets. In fact, the last decade has been characterized by a rapid development of “socially responsible„ investment, conventionally known as SRI. In this sense, an increasing number of listed firms have reported their non-financial information to the purpose to favor the interaction with their stakeholders. The relevance of these information tools stems from the need to protect investors against companies operating through greenwashing mechanisms. The aim of this research is to assess the effect of CSR on financial economic performance. As already happened within similar studies concerning economic entities different from Italy, the study assesses how the ability to generate income, and, thus, to distribute value towards the shareholder, are influenced by the orientation of companies in the field of sustainability accounting and the aptitude to check the environmental risk associated with the exercise of business activity
United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting
No full textWhat Drives the Level of Non-financial Assurance in PIEs? Empirical Evidence on the European Firms Listed on Forbes 2000
No full textRegulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?
No full textThe paper aims to contribute to the debate about sustainability reporting through an evidence-based analysis of the contribution of the Global Reporting Initiative (GRI) to the standardisation of the non-financial disclosures prepared by the Italian public interest entities (PIEs). For the purpose of this study, we considered a sample of Italian PIEs affected by the effects of the Directive 2014/95/EU during the period 2017-2020. Following previous studies about financial accounting harmonisation, the analysis was built using the Herfindahl index (H-Index) and Comparability index (C-Index). The analysis reveals that the GRI standards contributed to achieving a higher degree of harmonisation. Furthermore, the analysis underlines an isomorphic approach related to the disclosure of non-financial information on a mandatory basis. Despite common legal requirements, we found virtuous companies voluntarily adopted a more sophisticated reporting approach to signal their orientation to sustainable and ethical paradigms
Youth players management and financial performance in football industry
No full textThis research aims to contribute to the scientific debate on financial performance in football organizations by evaluating the enabling role of talent management
practices. Grounded in Resource-Based Theory (RBT) and Transaction-Cost
Economics (TCE), the analysis highlights the financial impact of strategic decisions
made by sports directors. Using a two-step machine learning approach, the study
reveals that investing in academies can yield higher financial returns. The findings
confirm that teams adopting this strategy are better positioned to meet the financial
objectives set by international and national regulators, such as UEFA and FIFA. By
addressing the knowledge gap on the role of youth sector development in financial
performance, this research offers valuable insights for both academia and sports
management
ASSETTI SOCIETARI E RISCHIO DI CREDITO NEL SETTORE ALBERGHIERO: UN FOCUS SULL'ITALIA
No full textLE TEMATICHE RELATIVE ALLA VALUTAZIONE DELLE PERFORMANCE NEL SETTORE ALBERGHIERO SONO STATE OGGETTO DI DIBATTITI ALL'INTERNO DELL'AMBITO SCIENTIFICO. LA RILEVANZA DEL TEMA TROVA SPIEGAZIONE NELL'ELEVATO LIVELLO DI COMPLESSITA' CHE CARATTERIZZA IL COMPARTO ALBERGHIERO, IL QUALE RISENTE FORTEMENTE DI DINAMICHE ENDOGENE ED ESOGENE ALLA GESTIONE AZIENDALE
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