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Topic Review
The Impact of Sustainability Reporting on Financial Performance
Solving sustainability challenges has become an integral feature of leading companies playing a decisive and pivotal role in reaching the Sustainable Development Goals. The 17 Sustainable Development Goals (SDGs) defined by this Agenda form a conceptually new field of conditions and tasks for enterprises, for the implementation or achievement of which it is necessary to adapt or transform production and management business processes to ensure the implementation of green and socially responsible business models.
  • 591
  • 30 Oct 2023
Biography
Marco Vivarelli
Ph.D. in Economics and Ph.D. in Science and Technology Policy, is full professor at the Catholic University of Milano, where he is also Director of the Department of Economic Policy. Affiliated Professorial Fellow at UNU-MERIT, Maastricht Research Fellow at IZA, Bonn Fellow of the Global Labor Organization (GLO) Member of the Academic Advisory Council of the Glob
  • 589
  • 09 Aug 2022
Topic Review
COVID-19 and People Management
COVID-19 has brought an unexpected need for change within organizations, particularly regarding human resource management. The nature of this global crisis has meant that these processes remain under-systematized. The aim of this study, which uses an exploratory design and mixed-methods analysis, is to contribute to describing the changes in human resource management practices and processes that resulted from this pandemic and to present the outlook of human resource managers for the future. One hundred and thirty-six Portuguese companies participated in the study, with the answers provided by their human resource managers. Results show that the main changes have occurred in the processes of work and safety, training, work organization, recruitment and selection, induction and onboarding, and communication. The profiles that emerged showed an association between the level of change and size of the organization. There was an increase in the use of teleworking and layoffs, and a positive assessment of the organizations’ level of preparation and adaptation to this crisis. Human resource managers reported that the most evident changes in the future will be associated with the use of technology, teleworking, and work organization. These findings are of the upmost importance, as human resource managers are essential pillars in the adjustment of the organizations to this pandemic situation. 
  • 589
  • 10 Jan 2022
Topic Review
Energy Sector and the Global Economy
The future of the energy sector is an urgent topic nowadays, as the survival of humanity and each of researchers depends on it. This sector is part of a larger whole, i.e., of the national or global economy, and it determines its growth. This became particularly obvious recently as it has become necessary to increase the share of renewable energy in the total energy balance to stop global warming, which is the source of climate change.
  • 588
  • 07 Dec 2022
Topic Review
Rawlsian Cost-Benefit Analysis
The use of a Rawlsian perspective in cost-benefit analysis is proposed. For the purposes of the cost-benefit analysis, this perspective is at least as adequate as the traditional perspective, of a utilitarian nature.
  • 588
  • 17 Nov 2021
Topic Review
Marine Management
The ocean is the cradle of human life and provides abundant material resources for human beings. As an important source of modern economic commodities and social activities, it is not only the focus of sustainable ecological development but also of economic and societal development. If the study of the ocean is not improved upon with better statistics, models, systems, and security measures, societal and economic development of the ocean will face further problems. Therefore, the best way to utilize the ocean has become a key issue in current research. Meanwhile, amarine ecological damageppropriate methods and ideas to solve the problems facing marine economic development and marine management from different perspectives are discussed.
  • 588
  • 27 Sep 2022
Topic Review
Conceptual Overview of Energy Security
In a dynamically changing socio-economic environment with significant technical and technological progress, the notion of energy security takes on a new, broader meaning. Modern literature presents a variety of operational definitions of energy security. Most authors dealing with the issue of energy security expose its different aspects while standing in opposition to competing concepts. As a result, literature that addresses the problems of energy policy is becoming a platform for debates on the essence of energy security and the applicability of its various approaches to individual situations. There is no unanimity among authors with regard to the theoretical framework or the components of this notion. However, the issue of diversity of views is quite typical in social sciences and should not be taken negatively. Despite this, and perhaps contrary to the definitional wealth, experts in the field of energy policy constantly stress the necessity and urgency of undertaking work on the conceptualization of energy security.
  • 587
  • 19 Sep 2023
Topic Review
Business Model of Sustainable Robo-Advisors
The given research paper examines the characteristics of German private investors regarding the probability of using robo-advisory-services. The used data set was gathered for this purpose (N = 305) to address the research question by using a logistic regression approach. The presented logit regression model results indicate that the awareness of sustainable aspects make a significant difference in the probability of using a sustainable robo-service. Additionally, our findings show that being male and cost-aware are positively associated with the use of a sustainable robo-advisor. Furthermore, the probability of use is 1.53 times higher among young and experienced investors. The findings in this paper provide relevant research findings for banks, asset managers, FinTechs, policy makers and financial practitioners to increase the adoption rate of robo-advice by introducing a sustainable offering.
  • 587
  • 29 Nov 2021
Topic Review
Theoretical Development of Corporate Charitable Giving
Corporate charitable giving refers to the unconditional provision of funds or materials by companies to governments or related institutions in a voluntary and non-reciprocal manner to solve social problems such as poverty, education, natural disasters and public health. Corporate charitable giving not only brings strategic resources and information channels needed for enterprise innovation, but also helps companies enhance their moral capital, improve their brand image and increase their political legitimacy.
  • 587
  • 06 Dec 2022
Topic Review
Lean Management and Lean Accounting
The concept of "lean," as a production management concept, was popularized under the term "lean manufacturing", in works aimed at introducing the ideas of Japanese vehicle manufacturers, particularly the Toyota Production System (TPS). The concept of lean orientation extended beyond the realm of production and started being implemented in various other spheres of operation (such as trade and administration), resulting in the emergence of lean management principles.
  • 587
  • 25 Aug 2023
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