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Sustainability and Greenhouse Gas Emissions Disclosure: A Systematic Literature Review About Empiric identify gaps to be filled, and challenge scholars to increase their work on relevant areas for their future sustainability disclosure research. This review can be useful for a varied group of readers since it:咒语 发表于 2025-3-22 11:18:25
Sustainability Reporting in Higher Education Institutions: Evidence from an Italian Caseey. Its social report, which adopted the GRI standards and successfully embedded the SDGs, now stands as one of the best examples of its kind in the Italian higher education system. Current challenges involve a better engagement of external stakeholders and the embedding of social reporting in the iA精确的 发表于 2025-3-22 15:20:22
Theoretical Aspects of Intangibles and Intellectual Capital Disclosure Through the Main Frameworks ogibles have moved from the IC domain to other domains related to non-financial disclosure, such as the sustainability reporting one and the Integrated Reporting (IR) one..The aim of this chapter is to analyze the theoretical aspects of intangibles and intellectual capital disclosure through the main思想灵活 发表于 2025-3-22 18:24:01
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The Intellectual Capital Disclosure in the Management Report Before and After the European Directiveents, suggesting an overlap of the new regulation with the previous one. Further, it is noted that companies continue to privilege the communication of qualitative, non-sensitive information, while quantitative measures are communicated only for those issues for which standardized measures exist. Th引起 发表于 2025-3-23 05:59:10
The Effect of Non-financial Information about Intellectual Capital on the Financial Performance of Netween the IC sub-components and the financial performance of non-profit organizations (NPOs). Results show that two human capital sub-components (training, value added) and one structural capital sub-component (services) affect the return on assets (ROA). Further studies should be conducted with la