This study is focused on the historical evolution of Chinese Accounting System. China, as every developing economy, has perceived the need to internationalise its own Accounting System to facilitate the entry on foreign ...

La tesi tratta la tematica del report di sostenibilità, con elementi teorici, bibliografici e pratici, per la presenza del caso studio del Centro Porsche Padova. Dopo una prima introduzione alla tematica, nel secondo ...

The Chinese government has been giving increasing importance to blockchain technology in recent years, promoting its development and application as a strategic frontier technology for national economic and social development. ...

Every country has its own cultural, historical, political and economic features which determine their systems of corporate governance. Also the People’s Republic of China (here after China), which is becoming one of the ...

Corporate Social Responsibility (CSR) disclosure because of its voluntary nature allow managers with a significant flexibility in choosing reporting content and its style. Resultantly, there is considerable skepticism about ...

Negli ultimi decenni le imprese sono state coinvolte da due aspetti rilevanti. Il primo concerne il passaggio da un’economia industriale a una basata sulla conoscenza. Il capitale intellettuale (CI) ha assunto una crescente ...

Due to climate change and global warming, governments and public are more aware of the importance of environmental protection. China's economy is on the road of "dual carbon" goals and ecological civilization, and the ...

Nowadays, climate change is one of the most discussed issues globally. If on one hand the rapid economic growth of recent decades has led many countries to widespread prosperity and the development of industries, technologies, ...

La direttiva 2014/95/UE stabilisce degli standard minimi di reporting, per alcune determinate aziende, circa le tematiche non finanziarie. Il D.Lgs. 254/2016 recepisce nell'ordinamento italiano la direttiva europea. Nell'elaborato ...

Since the occurrence of scandals linked to financial fraud, and since the promulgation of the Sarbanes-Oxley Act (2002) in the US, corporate internal control has attracted the attention of companies and governments worldwide. ...