Search Results - "Amfiteatru Economic"

The food industry faces complex challenges in managing supply chains, significantly affecting operational performance and costs. This paper explores the critical factors influencing the efficiency of food supply chains, such as product perishability, seasonality, climate change, and high logistic...

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The purpose of the present research is to assess the impact of ESG reporting on the financial performance of the companies listed on the Bucharest Stock Exchange (BVB). The research methodology has been based both on a qualitative approach used in the analysis of the specialised literature and on...

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The implementation of the Corporate Sustainability Reporting Directive (CSRD), which requires assurance on sustainability reports for numerous companies, has reached different implementation stages throughout the EU. This study investigated the key uncertainties and challenges arising from the ne...

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Tourism villages play a vital role in developing rural areas in Indonesia. However, they are vulnerable to external shocks, including economic fluctuations and recent public health events like the COVID-19 pandemic. This study analyses the resilience of 24 tourism village destinations in Indonesi...

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This article explores the role of Industrial Revolution 4.0 in transforming the labour market, analysing the impact of political, economic, and social factors on the acceptance of technology in the workplace, leading to the demand for new professional skills and the digitisation of traditionally...

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Following the development of sustainability-related topics, its connection with the food sector could not be overlooked. Therefore, the need for constructing a functioning sustainable food system has emerged. This piece of research comes as a support for knowledge development regarding sustainabl...

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The development of a sustainable food system involves the coordinated efforts of all actors in the value chain. In this context, environmental, social, and governance (ESG) practices of companies play a key role, being closely related to their economic and financial resilience. The study uses the...

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The past years have brought an accelerated use of robots in the hospitality industry to perform several tasks (i.e., front-desk, cleaning, and check-in, among others). In addition to advantages such as better productivity or lower labour shortages, the use of robots in hotels can enhance the tour...

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The accounting profession is fundamentally oriented towards meeting the dynamic needs of the business environment and society. Considering the European Union’s recent sustainability reporting requirements, this study examines the main sustainability topics covered in the accounting curricula of p...

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This paper discusses the evolution of sustainability reporting from voluntary to mandatory reporting under the European Corporate Sustainability Reporting Directive 2022/2464 (CSRD). The issues addressed are the evolution of sustainability reporting, the theoretical foundations that explain the r...

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This study explores market opportunities for sustainable products, using functional wafers with added malt-used grains, a by-product of the fermentation industry, as a case study. Unlike other research focused on the use of by-products in food, this study adopts an integrated approach, evaluating...

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Eating behavior of students is a major concern given the prevalence of chronic diseases associated with unhealthy food preferences, such as ultra-processed foods, which are characterized by wide availability, extensive marketing and advertising efforts and affordable prices. At the same time, the...

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The fertiliser industry in the European Union is undergoing structural transformations imposed by EU commitments to become carbon neutral by 2050. In terms of the existing possibilities, the industry is in the attention of decision-makers and investors, with various business models being analysed...

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Sustainable development is one of the central concepts of the contemporary global economy, being essential for balancing the economic, social and environmental needs of society. Globally, this has taken shape through the 2030 Agenda and the 17 Sustainable Development Goals (SDGs), which provide a...

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The scale of distribution network construction is huge and the differences in construction areas are significant. The accuracy of investment strategies would directly affect the effectiveness of upgrading distribution networks. In response to the current subjectivity and lack of precision in the...

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In recent years, a number of changes have occurred in the food market, and the market has been subject to pressures for change, driven by legislation from the European Union (EU). For the food sector, this legislative framework has increased and intensified the discovery of sustainable ways of de...

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Conventional methods for assessing competitiveness capture a limited reflection of market adaptability. This limitation needs to be addressed in light of the volatile geopolitical context and shifting trade policies, which shape an environment in which resilience is a fundamental component of com...

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This study examined the relationship between Environmental, Social, and Governance (ESG) reporting quality and systemic financial risk in European equity markets. A novel index was developed to evaluate reporting quality, combining three dimensions: the scope of disclosures, the extent of exposur...

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This article investigates good practices in sustainability reporting in the Romanian banking sector. Since such a complex endeavour has not been carried out in the financial field in Romania, and the data regarding national reporting is lacking, the methodological approach combines qualitative an...

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Through its multiple applications such as traceability and optimization of the food supply chain, achieving food safety and reducing food waste or implementing smart contracts, blockchain technology is proving its usefulness in the food processing and distribution industry. Stimulated by the curr...

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