This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations. Companies are …
This publication links information asymmetries and decision processes of financial investors through quantitative models. The aim is to analyze empirical observations and synthesize outputs in order to add new academic insights with practical pertinence. Multivariate scoring models and statistical analyses investigate situations on the market level that enables corporations to lower their capit…
This book analyzes the determinants and effectiveness of corporate governance in an integrated model drawing on contingency theory and employing structural equation modeling (SEM). Business competition as an environmental factor and strategy as an organizational factor are important determinants of corporate governance, while organizational performance and earnings quality are two dimensions of…
This book deals with the role of international standards for corporate governance in the context of corporate social responsibility. Based on the fundamentals of moral theory, the book examines governance and CSR in general, addressing questions such as: Is ℓ́ℓgood governanceℓ́ℓ not affected by moral concerns? How do the principles and practices of CSR standards adhere to or conflict …
Imagine an economy in which today’s goods become tomorrow’s resources and nothing is discarded. Ellen MacArthur, the founder of her eponymous foundation, which works to accelerate the transition to a regenerative economy, writes that we need to stop living a “take, make, dispose” lifestyle. We need to think about a circular economy where waste and pollution are prevented, products are r…
This book explores the current state of Corporate Social Responsibility (CSR) in 24 European nations, examining the state of the development and practice of CSR and sustainability for organizations in these countries. The common denominator for all of the bookℓ́ℓs 25 chapters is a management perspective rather than an ethical discourse. The book therefore represents a comprehensive survey …
The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from…
This volume addresses important issues to do with access to higher education and different models of its financing in the East Asia region. It is enriched by diverse perspectives from vastly different starting points and by the historical and institutional settings in the region. The issues are set out in the context of the value of higher education in economic development and how it contribute…
Intervention is needed to improve women-led companies’ access to finance. In a recent study, EIB’s InnovFin Advisory assessed the availability of finance for women-owned and managed companies in Europe as compared to the United States. While women-led companies account for only a small portion of financing deals and investment flows, their share is growing. Nevertheless, structural inequali…
Christoph Samitsch investigates whether decision-making efficiency is being influenced by the quality of data and information. Results of the research provide evidence that defined data quality dimensions have an effect on decision-making performance as well as the time it takes to make a decision. Contents Recent research of data and information quality, as well as decision support systems Pre…