Buscar
Mostrando ítems 351-360 de 389
Diseño de un seguro indexado para la cobertura del riesgo de sequía hidrológica en la agricultura de regadíoDesign of an index-based insurance for hedging the risk of hydrological drought in irrigated agriculture
(Universidad de Jaén, 2019)
In Spain, irrigated agriculture is especially vulnerable to the risk of hydrological drought. In practice, this circumstance implies that sometimes the water allotments received by farmers are insufficient to meet crops ...
Reseña del "Informe anual de coyuntura del sector oleícola"
(Universidad de Jaén, 2022)
Las cifras del último Anuario de Estadística del Ministerio de Agricultura, Pesca y Ali-mentación ponen claramente de manifiesto la relevancia del sector oleícola en España: 2.601.901 hectáreas de cultivo (16,7 ...
Motivations for social and environmental reporting in Spanish SMEs: An inductive content analysis
(Wiley, 2024)
This study aims to add to the knowledge on the motivations driving SMEs in Spain to
engage in voluntary social and environmental reporting (SER). We apply inductive
content analysis to information sourced from interviews ...
A circularity accounting network: CO2 measurement along supply chains using machine learning
(EDITUM - Universidad de Murcia, 2023)
This paper proposes to use a type of machine learning network called artificial neural networks to design a circularity accounting network. The network is composed of human and non-human actors and accounts for the impact ...
The role of accounting in the assessment of knowledge production from a multi-stakeholder’s perspective
(Emerald, 2022)
Purpose – The objective of this study is to provide insights into how accounting and accountability systems can contribute to transforming metrics employed thus far in research performance evaluation. New metrics are needed ...
Key aspects of sustainability reporting quality and the future of GRI
(Emerald, 2023)
Purpose: This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in ...
Bridging the Understanding of Sustainability Accounting and Organizational Change
(Sage, 2022)
The role of sustainability accounting in promoting organizational change towards more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature ...
Collective health research assessment: developing a tool to measure the impact of multistakeholder research initiatives
(Springer, 2022)
Background: The need to more collaboratively measure the impact of health research and to do so from multidimensional perspectives has been acknowledged. A scorecard was developed as part of the Collective Research Impact ...
Sustainability reporting harmonisation? A utopian endeavour for European agri-food companies
(Elsevier, 2024)
Regulatory harmonisation stands as a central issue in the European Union (EU), playing a key role in achieving the single market. Accounting harmonisation, in particular, has been the subject of different regulatory ...
Sustainability reporting in focus: analysing Spanish transposition of the Non‑Financial Reporting European Directive in the agri‑food sector
(Springer, 2024)
In recent decades, the business world has undergone a paradigm shift, prioritizing social and environmental considerations over the exclusive pursuit of economic profits. Corporate social responsibility has become an ...