Digital Transformation for Eco‐Innovation: Evidence From Agriculture 4.0 Adoption in Wine Firms
ABSTRACT Firms face a fundamental strategic dilemma: how to align digital transformation with environmental sustainability while maintaining competitive advantage. Drawing on the eco‐innovation and green business strategy literature, this paper investigates how Agriculture 4.0 technologies act as enablers of sustainability strategies.
Alessandro Muscio +2 more
wiley +1 more source
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK KOMITE AUDIT, DAN KEPEMILIKAN MANAJERIAL TERHADAP FEE AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]
This study aims to examine the influence between components in the corporate governance and external auditor fee. The dependent variabel in this research is the external auditor fee.
FARANDY, Rangga Danang, RATMONO , Dwi
core
ABSTRACT The transition to a circular economy (CE) remains hindered by the lack of practical strategies that simultaneously secure competitiveness and deliver sustainability outcomes for manufacturing organisations. While circular design is often cited as a cornerstone of CE, its concrete role in driving competitive advantage and organisational ...
Shamaila Ishaq +3 more
wiley +1 more source
Pengaruh Karakteristik Komite Audit dan Kualitas Audit terhadap Manajemen Laba (Studi Kasus pada Perusahaan Ipo di Indonesia Tahun 2011-2013) [PDF]
This study aims to examine the influence of the Audit Committee Characteristics and Audit Quality on Earnings Management. Variables tested in this study consisted of an audit committee characteristics are measured with audit committee size, financial ...
Cahyonowati, N. (Nur) +1 more
core
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Purpose The main objective of the research is to examine the influence of audit committee attributes on the integrated reporting quality (IRQ) and to investigate whether this association is moderated by board gender diversity in the manufacturing and non-
Mohamed Samy El-Deeb, Lana Mohamed
doaj +1 more source
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN (Studi Empiris Pada Perusahaan Non Keuangan Terdaftar di BEI Tahun 2015) [PDF]
The purpose of this study is to analyze the effect of audit committee effectiveness on financial reporting lead time which is a proxy of the timeliness of reporting.
ANUGRAH, Erin Yuliza, LAKSITO, Herry
core +1 more source
Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective
ABSTRACT Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration
Surajit Bag +3 more
wiley +1 more source
Pengaruh Karakteristik Komite Audit Terhadap Pengungkapan Intellectual Capital [PDF]
This study aims to obtain empirical evidence about the influence of the audit committee characteristics which consist of proportion of the audit committee size, audit committee meetings and audit committee expertise that influencing ...
Mu’id, D. (Dul) +1 more
core
ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore +2 more
wiley +1 more source

