Zobrazeno 1 - 10
of 37
pro vyhledávání: '"Esteban Pérez-Calderón"'
Publikováno v:
RAE: Revista de Administração de Empresas, Vol 62, Iss 1 (2022)
This research analyzes the influence that the performance of GHG emissions has on the level of transparency in financial reporting. Content analysis of the financial statement notes allowed the level of transparency to be measured. The results sugges
Externí odkaz:
https://doaj.org/article/97229e3a25324536af705cff0a5cda06
Publikováno v:
RAE: Revista de Administração de Empresas, Vol 62, Iss 1 (2021)
Este estudo analisa a influência do comportamento das emissões de gases de efeito estufa no nível de transparência da informação financeira. Uma análise de conteúdo dos anexos às contas anuais das empresas permitiu medir seu nível de transp
Externí odkaz:
https://doaj.org/article/2ac3d4c2badb417d9b63467c4d13150c
Publikováno v:
Land, Vol 11, Iss 9, p 1501 (2022)
In the original publication [...]
Externí odkaz:
https://doaj.org/article/2c58736bb0bc4b07a9331861dfe99328
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 24, Iss 2 (2021)
El impacto de la actividad económica sobre el medio ambiente es innegable, causando daños irreparables. Por lo anterior, la inversión en eficiencia en emisiones es una de las soluciones al problema. En la revisión de la literatura se observan efe
Externí odkaz:
https://doaj.org/article/7b781123ea8b4d849ed91f1539b9a323
Publikováno v:
Land, Vol 11, Iss 7, p 1086 (2022)
The tourism management of geoparks is an excellent way of achieving sustainable development in rural areas and improving the quality of life of the resident population while respecting their natural and cultural heritage. Spain is the country with th
Externí odkaz:
https://doaj.org/article/1d7c309b08224be99574642d0d154545
Publikováno v:
Land, Vol 11, Iss 2, p 190 (2022)
In recent years, nature tourism has increased its prominence in the tourism market due to sociocultural change and greater concern for the environment in our society. In this sense, Spanish national parks have become important tourist destinations, i
Externí odkaz:
https://doaj.org/article/ea716c98439f41139dd528aeb4d8bcd2
Publikováno v:
Administrative Sciences, Vol 11, Iss 2, p 36 (2021)
Climate change, the accelerated industrialization of emerging countries, as well as the growing demand for transparency from stakeholders, are all factors that influence the environmental performance of companies. Thus, eco-efficient behavior can imp
Externí odkaz:
https://doaj.org/article/c37b370e4a12477d96b39b6f50e93d20
Publikováno v:
Tourism Planning & Development. 20:260-280
Publikováno v:
Transport Policy. 114:40-48
Climate change has caused great pressure on the air transport sector. European airlines are subject to a pioneering CO2 emissions regime. This paper sets out, first, to ascertain whether the European aviation sector has adapted since the launch of th
Publikováno v:
Prague Economic Papers. 30:37-60
This study provides evidence on the probability of adopting an accounting approach for emission allowances and greenhouse gas emissions as a function of each company's GHG emissions performance. The different accounting treatments adopted by national