Buscar
Mostrando ítems 311-320 de 335
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 ...
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective
(Emerald, 2022)
Purpose – The purpose of this paper is to discuss the progress and future prospects of two relatively “new” institutions in this field: the European Commission (EC), together with the European Financial Reporting Advisory ...
Análisis del impacto multifacético de la componente monetaria en la elección de los aceites de oliva
(Asociación Interprofesional para el Desarrollo Agrario, 2022)
En los hogares españoles aproximadamente dos tercios del aceite consumido es aceite de oliva, con preferencia del aceite de oliva refinado (AOR) sobre el aceite de oliva virgen extra (AOVE). El presente artículo analiza ...
Experts’ opinion on the sustainable use of nematicides in Mediterranean intensive horticulture
(CSIC, 2024)
Aim of study: Root-knot nematodes are considered a common limiting factor to reaching premium quality and economically viable yields in horticultural crops. Soil disinfestation with agrochemical fumigants has been the main ...
Conversion to organic farming: Does it change the economic and environmental performance of fruit farms?
(Elsevier, 2024)
This paper compares the performance of conventional and organic fruit farms in Spain, using a set of base indicators to assess their economic and environmental performance on a per hectare basis. Composite indicators are ...
Perception of green spaces' role in enhancing mental health and mental well-being in small and medium-sized cities
(Elsevier, 2024)
Understanding the impact of green spaces on public health is crucial for urban planning and mental well-being enhancement in small and medium-sized cities (SMSCs). This study compares the influence of green spaces on mental ...
A Co-Created Assessment Framework to Measure Inclusive Health and Wellbeing in a Vulnerable Context in the South of Europe
(MDPI, 2024)
Rapid urbanisation exacerbates health and wellbeing disparities in vulnerable contexts and underscores the imperative need to develop innovative and participatory co-creation approaches to understand and address the ...
Public administration accountability on the social pillar of sustainable procurement: a documentary analysis
(Taylor & Francis, 2022)
This research analyses public administration accountability practices relating to the social pillar of sustainable public procurement. To that end, we carry out a content analysis of the social criteria (and the indicators ...
Cuantificación de los recursos biomásicos del sector oleícola en Andalucía: una aproximación actualizada
(Universidad de Córdoba, UCOPress, 2022)
La tendencia creciente de la superficie y la intensificación productiva del olivar en Andalucía ha supuesto un incremento en la generación de subproductos en este sistema agrario. En este contexto, resulta necesario ...