Results 71 to 80 of about 264 (212)
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability reporting are central to European policy.
Daniela Preite +2 more
wiley +1 more source
The Indonesian Police Reform: Police in the Reform Era based on New Institutionalism Perspective
Jurnal Studi Pemerintahan, 2016 Since the reformation and democratization movement in 1998, Indonesians have faced a chronic corruption problem. At the beginning of reformation era in1998 to fight against corruption, the Indonesian government reforms the organization structure of the ...
ACHMAD NURMANDI +3 more
doaj
Civic Development of Latine Students: The Role of Equity‐Minded Community College Leaders
New Directions for Community Colleges, EarlyView.ABSTRACT This study explores how equity‐minded educators at Hispanic Serving community colleges (HSCCs) foster the civic development of Latine students, emphasizing leadership, civic engagement, and agency beyond academic success. Using a multi‐case study design, we analyzed interviews with 29 educators from two HSCCs in Southern California to ...
Cynthia M. Alcantar +4 more
wiley +1 more source
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 +2 more
wiley +1 more source
Building up a convenient accountability: How the ‘anti-corruption’ law in Brazil was put into force
Brasiliana: Journal for Brazilian Studies, 2016 This paper focuses on how Brazil designed and put into force a legal instrument that makes companies strictly liable for domestic and international acts of corruption and highlights the role of external drivers during a 15-year process.
Fernanda Odilla Vasconcellos de Figueiredo
doaj +2 more sources
State ownership’s dual impact: Agency costs in vietnam’s construction and real estate sector
Asia and the Global EconomyThis study examines the impact of state ownership on agency costs in Vietnam’s real estate industry from 2011 to 2023. Using a dual-proxy approach—Total Operating Expenses Ratio (TOER) and Total Asset Turnover (TAT)—we analyze data from 122 listed firms.
Quoc Hoi Le +3 more
doaj +1 more source
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 +2 more
wiley +1 more source
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 +1 more
wiley +1 more source
The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades +2 more
wiley +1 more source
Effectiveness of Anti-Corruption Agencies in East Africa
, 2016 With reportedly over USD50 billion lost annually through graft and illicit practices, combating corruption in Africa has been challenging. However, laws and policies at the continental, regional and national levels have been promulgated and enacted by African leaders.
openaire +2 more sources