Results 61 to 70 of about 187,978 (308)

ESG Controversies in Global Firms: A Black Mark?

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley   +1 more source

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

Corporate 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

FREEING THE HAWKS: Why an anti-corruption agency should not be in the SAPS

South African Crime Quarterly, 2016
The Directorate for Priority Crime Investigation (DPCI), commonly known as the ‘Hawks’, is currently at a crossroads. The Constitutional Court judgment in Glenister vs the President of South Africa and Others has called into question the Directorate’s continued existence in its current form.
Kinnes, Irvin, Newham, Gareth
openaire   +4 more sources

COMPARATIVE STUDY OF ANTI-CORRUPTION AGENCY IN INDONESIAN AND MALAYSIAN GOVERNMENT FOR ERADICATION OF CORRUPTIONS

Journal of Southwest Jiaotong University, 2021
This study aims to analyze and compare the implementation of strategies and policies of anti-corruption institutions in the Indonesian and Malaysian governments in corruption eradication measures and to find out the results of the comparison that can be used as recommendations.
openaire   +2 more sources

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

Corporate 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, Manuela D'Eusanio, Luigia Petti   +2 more
wiley   +1 more source

Social Status and Corruption [PDF]

, 2013
We study the interaction between social and economic incentives in determining the level of corruption. Using social rewards as incentives for civil servants may help to reduce corruption.
Galiani, Sebastian, Weinschelbaum, Federico   +1 more
core  

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

When EU Law meets Arab Law: Assessment of Anti-Corruption Law in Morocco and Some Proposed Amendments [PDF]

This article reviews the present state of the adoption of anti-corruption legal provisions usually adopted in EU (or candidate) countries in Morocco.
Bryane Michael (Linacre College) and Abdelaziz Nouaydi (Mohammed V University)
core  

Peran Komite Penyelidikan Dan Pemberantasan Korupsi Kolusi Dan Nepotisme (Kp2kkn) Jawa Tengah Dalam Mengawasi Kasus Tindak Pidana Korupsi Di Jawa Tengah Periode Tahun 2012 [PDF]

, 2014
This research was conducted with the aim that, to find out how Non -Governmental Organization ( NGO ) Committee of Inquiry Corruption and Collusion Nepotisne Central Java ( Central Java KP2KKN ), as an institution concerned in the eradication of ...
Astrika, L. (Lusia), Basuki, Y. R. (Yohanes), Setiyono, B. (Budi)   +2 more
core  

Efficiency and Perceptions in Public CSR: An Integrated Efficiency–Perception Analysis of Spanish Defence Delegations

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Public organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023.
José Solana‐Ibáñez, Manuel Caravaca‐Garratón   +1 more
wiley   +1 more source