companies' environmental, social, and governance (ESG) ratings. It also examines the potential impact of European Directive 2014 …

development and corporate social responsibility has grown significantly. Thus, the study of the definition of the conceptual … sustainability reporting in accounting are sustainable development, sustainability, decision-making, sustainability reporting, and …

, social, and governance) concept. The Corporate Sustainability Reporting Directive (CSRD) is the new EU legislation requiring … all large companies to publish regular reports on their environmental and social impact activities. CSRD sets out …

exploit two reforms in Argentina that dramatically expanded and subsequently reduced turnover tax withholding by firms …

With the adoption of the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS), Argentina had to … would allow Argentina to effectively use these tools when any of the circumstances foreseen in the current regulation arise. …

equal to nearly 20 per cent of income. For Israel, Mexico, and Argentina the costs had been materially lower, but still in …

In 2001-02, Argentina experienced a wrenching economic crisis. Plan Jefes, implemented in May 2002, was Argentina …'s institutional response to the increase in unemployment and poverty triggered by the crisis. The program provided a social safety net …-consider the balance between providing a social safety net and dulling job-search incentives. …

Returns to schooling in urban Argentina increased from 1992 to 2003, a period of economic reforms and macroeconomic …