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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
Nexus between Sustainability Reporting and Firm Performance
The relationship between Sustainability Reporting and corporate financial performance is overlapping and multifaceted and it has been an interesting issue for both academics and professionals since the beginning of the millennium. 
  • 328
  • 01 Feb 2024
Topic Review
New role for insurers
The recent pandemic and the recommendations of the WHO regarding the systematic nature that will characterize the spread of the future pandemic in the world require a deep rethinking of economic-social logics. ESG (Environmental Social Governance) strategies will play a key role in all sectors to ensure sustainable development together with the reduction of social inequalities. In this context, the insurance sector cannot fail to be a proactive and resilient player.
  • 898
  • 07 Dec 2020
Topic Review
Natural Rate of Interest
The natural rate of interest, sometimes called the neutral rate of interest, is the interest rate that supports the economy at full employment/maximum output while keeping inflation constant. It cannot be observed directly. Rather, policy makers and economic researchers aim to estimate the natural rate of interest as a guide to monetary policy, usually using various economic models to help them do so.
  • 349
  • 20 Oct 2022
Topic Review
Multidimensional View of Intellectual Capital
Examining the past state of the art in the intellectual capital sector for achieving high levels of innovation performance provided a multidimensional picture of intellectual capital, innovation performance, and dynamic capabilities. 
  • 403
  • 13 Mar 2023
Topic Review
Monetary and Fiscal Policy Sustainability
Monetary and fiscal policy sustainability has great importance in both developed and developing countries. Both policies play an important role in achieving economic growth and sustainable development. The sustainability of both policies, in addition to the coordination between them, enables the design and implementation of efficient and effective policies.
  • 270
  • 24 Oct 2023
Topic Review
Modelling the Vulnerability of Financial Accounting Systems
In times of crisis, the vulnerability of global financial markets can be considered as an element in the analysis of economic stability and sustainable development, which also indicates significant differences in the recognition of economic capital. The quality of accounting information is a significant element for investor confidence in a financial market. Under the influence of an economic crisis, the retrospective components that materialise in the accounting information that is transmitted in the form of financial reports are adjusted in relation to the prospective components of the quotations. Thus, during times of crisis, investment decisions take into account the ability of the market to remunerate investors more than confidence in the future return of investments in assets. This fair value dilemma prompted the introduction of the option for firms to switch from fair value to historical acquisition costs for the valuation of their investment portfolios in 2008.
  • 348
  • 19 May 2022
Topic Review
Modelling of Loss Given Default of Bank Loans
The loss given default (LGD) is the ratio of the amount of loss to a lender resulting from a borrower’s default to risk exposure. LGD is an important credit risk parameter in the regulatory system for financial institutions.
  • 659
  • 25 Oct 2023
Topic Review
Market Connectedness and Volatility Spillovers
The growing globalization and interactions between markets and countries have made the market co-movements more complex in analytics; with the ongoing innovations and contagions or crises, the literature on connectedness and spillover would be of outstanding contribution and interest to the policymakers, investors, and hedgers for portfolio diversification and risk management.
  • 332
  • 13 Jul 2023
Biography
Marcio Pereira Basilio
The researcher was born on September 30th, 1969, in Rio de Janeiro, RJ - Brazil. He grew up in the suburb of Madureira, a neighborhood in the northern region of Rio de Janeiro, and studied in public schools until high school. The eldest son of a family of three brothers. In 1987, he started the professionalizing course of Electrotechnics at the Technical School of the Arsenal of Navy of Rio de J
  • 701
  • 16 May 2023
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