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La contaduría Pública enfrenta grandes retos y desafíos concernientes al siglo XXI, en los que se hace necesario abordar desde la ética del contador aspectos tales como; el desarrollo ambiental, la articulación con ...

Los servicios y desarrollos tecnológicos en todos los sectores económicos, al igual que la actualidad social, educativa, ambiental y agropecuaria en el mundo, constituyen oportunidades para que los contadores públicos...

Materias / palabras clave: Contabilidad; Accounting

Materias / palabras clave: Contabilidad; Medio ambiente; Gestión ambiental; Conservación del medio ambiente; Environmental management; Managerial accounting

Materias / palabras clave: Contabilidad; Empresas; Gestión; Gestión ambiental; Accounting; Marketing; Managerial accounting; Small business; Business; Management; Environmental management

Global coffee demand rises by about 2.3% annually, intensifying environmental, health and social externalities, particularly in producing countries. There is limited understanding of the magnitude of these externalities ...

The article contains results of a statistical study of water resource accounting in Ukraine in the conditions of martial law. The regulatory framework of water use is shown: constitutional principles and provisions of th...

The EU's Chemicals Strategy for Sustainability aims to incorporate environmental risk of combined exposure, stemming from unintentional chemical mixtures in the environment, into regulatory risk assessments. Within the E...

Environmental tobacco smoke (ETS) remains a significant public health concern in Chile despite the implementation of comprehensive smoke-free policies. This study aimed to identify sociodemographic, behavioral, and bioch...

Abstract Renewable energy (RE) technologies provide sustainable solutions to meet growing energy demand while reducing CO2 emissions. However, empirical evidence on the combined role of renewable energy and technological...

To estimate genetic and environmental effects on traits associated with garlic (Allium sativum L.) functional value and postharvest quality, the content of total organosulfur compounds, phenolics, and solids were determi...

Studies assessing marine physical stock accounts compliant with the globally adopted System of Environmental-Economic Accounting - Ecosystem Accounting are limited. These studies typically focus on ecosystems easy to map...

The primary study objective is to verify the environmental Kuznets curve hypothesis for greenhouse gas emissions in Poland at the disaggregated Nomenclature of Territorial Units for Statistics (NUTS)-3 level, accounting ...

The article examines the role of statistical accounting and classification of water resources in ensuring sustainable development, environmental balance, and economic security. Water is not only a fundamental component o...

This article presents a statistical analysis of the relationship between the development of the circular economy and climate change in Ukraine during the period 2010–2024. The circular economy, as an alternative model ...

Plant-scale industrial carbon accounting is critical for developing targeted emission-reduction policies. However, most assessments of carbon-intensive sectors rely on aggregate statistics, which obscure significant hete...

The article provides a characterization of the current performance of the sustainability reporting in the Ukrainian business sector and outlines the features specific to its implementation by domestic business entities. ...

In environmental management, developing a scientific and methodological approach to the design and optimization of technological systems remains a pressing issue. The proposed approach is based on the integration of onto...

Abstract This study analyses how citizens’ perceptions, behaviours, and socio-economic characteristics shape awareness of energy-transition and climate-change issues across Algeria’s main climatic zones. A mixed-meth...

The study aims to comprehensively analyze existing literature to derive insights into the determinants of Subjective Well-being (SWB) among migrants and identify underexplored areas within the research landscape, proposi...

This study aims to examine the interplay of corporate sustainability orientation and sustainability practices, namely social and environmental dimensions and their impact on the financial performance of Small and Medium-...

This study employs a comprehensive review of 45 studies to assess the economic value of ecosystem services from different forest types across India. To estimate timeframes, the values of ecosystem services reported in th...

The Niger Delta is the centre of oil and gas production in Nigeria, accounting for about 80% of total Government Revenue, 95% of Foreign Exchange and over 80% of National Wealth. The region has also recently attracted at...