Results 41 to 50 of about 255,114 (310)
ANTI-CORRUPTION POLICY BY LEGAL MEANS
In the article anti-corruption policy is considered in criminal law and in the preventive aspects. The definition of anti-corruption policy by legal means is given. It is shown that the most significant and effective tool in this direction (kind) of policy is the Criminal Code of the Russian Federation. However, the preventive potential of criminal law
Gennadiy Nazarenko +1 more
openaire +1 more source
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Objective: to analyze joint activity of state power bodies, local self-government bodies and civil society institutions to research the condition and reasons for corruption, as well as for studying the efficiency of corruption counteraction measures ...
M. S. Badrutdinov, S. F. Rakhimov
doaj
The study aims to establish the relationship between the level of digitalization of the national economy and the success of the state’s anti-corruption policy.
E. D. Komissarova, A. V. Latkov
doaj +1 more source
Framing Modern Slavery: Do Stakeholders Talk Past Each Other?
ABSTRACT Modern slavery literature has thus far mostly adopted a downstream perspective, in the sense that researchers investigated corporate actors' responses after the enactment of transparency legislation. The common finding is that corporate disclosure is poor and ineffective, contributing to a failure to eradicate modern slavery.
Sylvain Durocher +2 more
wiley +1 more source
Pendidikan Antikorupsi sebagai Pendidikan Karakter di Sekolah [PDF]
Various efforts to fight corruption in Indonesia, including the formation of Corruption Eradication Commission (KPK) in 2002 who has reveal many corruption cases, has not help in improving Indonesia's ranking in Transparency International; number 100 ...
Montessori, M. (Maria)
core
Corporate Sustainability Transition: Methodological Analysis for a Rating Model
ABSTRACT This study introduces a new rating model for the evaluation of corporate sustainability, addressing the inconsistencies and divergences that characterize current ESG assessment systems. The model is hierarchically structured, comprising 99 indicators organized into 19 modules, and is designed to be adaptable by sector and firm size.
Riccardo Censi +3 more
wiley +1 more source
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley +1 more source
A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli +2 more
wiley +1 more source
Поняття та види субʼєктів антикорупційної політики в Україні (The concept and types of the subjects of anti-corruption policy in Ukraine) [PDF]
Визначено загальнотеоретичне поняття «суб’єкти антикорупційної політики», а також удосконалено класифікацію їх видів. Наголошено, що розмаїття наявних поглядів окремих вітчизняних та іноземних вчених щодо класифікації вказаних суб’єктів утворює певні ...
Дем’янчук, В. (V. Demianchuk)
core

