Results 41 to 50 of about 3,906 (262)

Assessment of quality of anti-corruption state programmes [PDF]

open access: yesProblemi Ekonomiki, 2014
Complex use of target programming, expert assessment and taxonomic analysis allows assessment of quality of state anti-corruption programmes by such criteria as: integrity, correspondence with regulatory acts, structure and content, scientific ...
Hubarieva Iryna O.
doaj  

Evaluating the Impact of Sustainability on the Financial Value of Brands: Activity‐Based or Customer Perception Metrics?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley   +1 more source

Evaluation of Governance, Environmental, Socioeconomic, and Financial Dimensions Through an Integrated Multicriteria Decision‐Making Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber   +3 more
wiley   +1 more source

Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged   +1 more
wiley   +1 more source

Organizational Policies and Environmental Innovation: The Mediating Role of Environmental Partnerships

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although cross‐sector collaborations drive innovation, organizational policies as legitimation signals attracting such collaborations remain unexplored. This study examines the mediating role of environmental partnerships between organizational policies and environmental innovation.
Jose Nicolas Pacheco   +3 more
wiley   +1 more source

The Moral Manager in the Market: How CFOs' Ethical Intelligence Drives ESG Investment in Emerging Economies' Dual Markets

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia   +4 more
wiley   +1 more source

ANTI-CORRUPTION ADVERTISING IN TATARSTAN REPUBLIC AS AN INFORMATIONAL MEANS OF CORRUPTION COUNTERACTION: ISSUES AND PERSPECTIVES

open access: yesRussian Journal of Economics and Law, 2013
Objective: to attract attention of the anti-corruption policy subjects in Tatarstan Republic to the issue of using the anti-corruption advertising as a means of information support system of corruption counteraction policy.
P. A. Kabanov
doaj  

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

Anti-corruption campaigns and corporate environmental misconduct: evidence from a regression discontinuity design

open access: yesHumanities & Social Sciences Communications
Political corruption and ecological pollution constitute two major impediments to sustainable development, compelling governments globally to adopt targeted policy to mitigate these challenges.
Fei Tang   +3 more
doaj   +1 more source

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

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