Topic Review
Non-Financial Information Disclosure under European Directive 95/2014/EU
The European Union Directive 2014/95/EU (henceforward, the Directive) brought a new framework for the corporate reporting of companies located in EU Member States, imposing on them non-financial information (NFI) disclosure requirements, from the year 2017. Companies that had high-quality voluntary reporting practices, such as the presentation of a sustainability report, the use of GRI Standards and the certification of non-financial information (NFI), maintained these practices after the Directive. After two years of implementation, there were still companies that did not mention the framework used or did not disclose information on sensitive matters such as human rights or anti-corruption and bribery. The evidence found supports the existence of a ‘routine’ effect that has influenced the reporting practices adopted. The results obtained have implications for policymakers helping them to identify aspects of the Directive’s requirements that need to be improved. 
  • 637
  • 27 May 2022
Topic Review
Exchange Rate Crisis among Inflation Targeting Countries
The exchange market pressure index has proven to be a major indicator in identifying exchange rate crises in economies; however, due to the complexities surrounding developing economies, the efficacy of the index has been called to question. Specifically, the selection of an appropriate index and the problem of selecting the appropriate threshold for identifying exchange market pressure.
  • 441
  • 27 May 2022
Topic Review Peer Reviewed
Social Entrepreneurship Conceptual Approaches
Social entrepreneurship defines organizations or initiatives that, by producing and/or transacting goods or services, seek new solutions to persistent social problems, thus generating high social value. In other words, that deliberately subject their economic strategy to social priorities and place the social mission at the center of their concerns. Such social priorities include poverty, unemployment, education, health, local development, or the environment. Outside this common base, the aggregation of other characteristics or delimitations has given rise to conceptual fuzziness, namely, as to the organizational forms to be adopted (restricted to non-profit organizations or open to for-profit businesses with clear social purposes) and the weight of the social dimension in SE. Another manifestation of conceptual malleability emerges from the coexistence of different schools of thought. On the opposite side, one notes the narrowing of the concept, which mainly derives from a Westernized vision and still pays little attention to the contributions from developing countries. In addition to analyzing these topics, the current entry points out some recommendations regarding the deepening of scientific research in this field. 
  • 1.0K
  • 27 May 2022
Topic Review
Digital Currency
Digital currency has disrupted the financial industry since 2008 with its ability to offer peer-to-peer, faster, cheaper, more secure, more convenient, and efficient payment systems that can outpace traditional banking systems. Today, digital currencies are recognized as alternative methods of currency exchange and are used in many financial transactions, with people using digital currencies for profitable investment.
  • 671
  • 27 May 2022
Topic Review
Entrepreneurship and Agribusiness in Agro-Economy in Nigeria
Since most scholars have agreed that there is a positive relationship between the growth of agricultural (agribusiness) and entrepreneurship, this has given a clear understanding that achieving high entrepreneurship development is critical to the transformation agenda of Nigeria’s agro-economy. Nigeria’s current demography reveals that the youth population may continue to rise in the coming decades, with more teenagers coming into the youth age. The implication of this for the already stressed economy could be devastating if these human resources are not properly harnessed. Efforts to managing these energetic individuals without cutting edge employment and/or entrepreneurship policy structure will not yield a desirable economic outcome.
  • 1.4K
  • 27 May 2022
Topic Review
ICTs on Innovation and Performance of Firms
Disruptive information and communication technologies (ICTs), such as the Internet of things, mobile technologies, big data, and artificial intelligence, continue to influence the firms’ operational environments and are dramatically reshaping and transforming existing business models.
  • 492
  • 27 May 2022
Topic Review
Eco-Friendly Clothing Market in Bangladesh
Organic cotton clothing development in the fashion industry could play an important role in textile and environmental pollution and create new business opportunities for green clothes.  Consumer environmental concerns and consumer attitudes positively impact the OCC purchase willingness of Bangladeshi consumers. Also, the authenticity and fashionable of OCC products have a significant impact on Bangladeshi consumer purchase intention. Product Performance found an indirect effect on Bangladeshi consumers’ intention. 
  • 2.6K
  • 27 May 2022
Topic Review
Supply Chain 4.0
The rapid development of information and communication technologies over the last few years has resulted in the emergence of the fourth industrial revolution—Industry 4.0—and had a significant impact on their integration into supply chains. Technology advancements such as the Internet of Things (IoT), big data analytics (BDA), and blockchains have accelerated the shift to Industry 4.0. Supply chains benefit from Industry 4.0 in three distinct ways: vertical integration, horizontal integration, and end-to-end engineering.
  • 565
  • 26 May 2022
Topic Review
Financial Planning for Retirement
The life expectancy rate of individuals worldwide has risen, and Saudi Arabia is not excluded. Rising long-life expectancy may jeopardize employees’ pensions and reduce the chances of adequate earnings and a decent life after retirement. Moreover, the number of employees, who have paid into pension funds and are now retired, has increased, indicating that pension funds are expected to decrease. Apart from the above, the level of financial literacy in Saudi Arabia was substandard. Therefore, the ultimate objective of this research is to examine the measurable factors that could impact employees in their financial planning for retirement (FPR). These factors comprise the employee’s financial literacy (FL), financial risk tolerance (FRT), and cultural factors based on the CWO model.
  • 430
  • 26 May 2022
Topic Review
“Food Village”: An Innovative Alternative Food Network
Although the different alternative food networks (AFNs) have experienced increases worldwide for the last thirty years, they are still unable to provide an alternative capable of spreading on a large scale. They in fact remain niche experiments due to some limitations on their structure and governance. Max-Neef’s Needs Matrix and Design Thinking (DT) tools were used to develop the design model. Applying the design method to the food chain is helpful to develop the concept of the “Food Village”, an innovative food supply network far from the current economic mechanisms and based on the community and eco-sustainability.
  • 956
  • 26 May 2022
  • Page
  • of
  • 170
ScholarVision Creations