The Corporate Sustainability Reporting Directive (CSRD) is effective from the 2023 business year for a defined group of large companies. The new directive aims to track the achievement of climate-neutrality goals through non-financial reports. Companies involved in transportation leave a significant environmental footprint.   This paper uses...

By Éva Karai, Gábor Zsolt Dragonya

The idea that regional competitiveness can be fostered and managed to enhance national competitiveness has gained increasing acceptance in the scientific community in recent years. Based on this, several initiatives have been developed and implemented to enhance the company's competitiveness in specific target regions of Europe and Bulgaria through...

By Nikolay Sterev, Vyara Milusheva, Daniel Delchev

Purpose – The profitability of green supply chains is the subject of numerous debates, analyses, and studies. While meta-analysis results of previous studies indicate that implementing green supply chain management (GSCM) practices leads to better environmental and economic organizational performance and outcomes, the impact on social and ope...

By Najla Mujić

The purpose of this study is to investigate the causality relationship among the GEPU (Global Economic Political Uncertainty) index and the stock market index of the MIKTA countries. Accordingly, Hatemi-J (2012) asymmetric causality test was applied to investigate the existence of a relationship between the stock markets of the MIKTA countries and ...

By Arif Çilek, Onur Şeyranlıoğlu, Samet Gürsoy, Melek Nur Osanmaz

This article shows a possible solution for employee motivational issues in the nonprofit sector. The research was conducted in a Hungarian nonprofit organization, a social service institution for people with disabilities. The authors show how purpose can be transformed into a concrete performance-enhancement tool. The purpose-driven direction can ...

By Tünde Pattay-Palánkai, Beatrix Séllei

This study investigates the direct effect of the perception of social responsibility and business ethics on love and attitude towards a drug brand that can be obtained without a prescription, within Bosnia and Herzegovina. The data was collected through an online survey. In order to validate the suggested conceptual model, we used structural equati...

By Adi Alić, Arijana Dedić

The subject of research in the paper is classical multiproduct Cost-Volume-Profit (MCVP) analysis models. Methods of mathematical representation and proof, as well as empirical verification on a selected specific case from practice, were used. It has been mathematically shown that the known linear relational MCVP model, which starts from the equati...

By Sejfudin Zahirovic

An adequate analysis of the cyclical movement of the economy must be based on the movement of many key economic variables, not solely on the movement of social output. Numerous theories have been developed about the causes of cyclical fluctuations in the real economy, primarily based on the notion that cyclical movements can stem from exogenous or ...

By Bobana Velaga Lipić

The principle going concern is a fundamental assumption in the preparation and presentation of financial statements. It is a sensitive assessment in audit arrangement that, in the case of an auditor's mistake, can leave multiple negative consequences for the business of the audited entity and its stakeholders, but also for entire accounting profess...

By Bruno Bošnjak, Ševala Isaković-Kaplan, Lejla Demirović

It is well known that the economic growth of the country is a complex phenomenon and that it is influenced by a large number of different factors. The intensity of the influence of each factor is important, as well as their mutual relationship. Almost every decision concerning economic growth is long-term, that is, it has long-term effects on the c...

By Amra Babajić, Mirza Suljić