A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]
Luo S, Yu D, Jin S.
europepmc +1 more source
A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems
ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini +2 more
wiley +1 more source
International Professional Practice Standards for Clinical Exercise Physiology: Consensus Statement. [PDF]
Reeves NE, Lane KN, Scott A, Davison K.
europepmc +1 more source
Conceptualising Supply Chain Resilience Within Social Enterprises
ABSTRACT This research seeks to conceptualise supply chain resilience (SCRes) in a social enterprise (SE) context, focusing on SEs with a social mission to tackle food insecurity and food poverty. Despite the increasingly mature field of SCRes and awareness of the critical role SEs play in tackling social challenges such as food poverty, no studies ...
Alexander James Jones +3 more
wiley +1 more source
Investigating the effect of audit committee on inventory stickiness
Purpose: The present study has the general purpose of investigating the effect of the audit committee on the stickiness of the inventory in the stock market companies of Iran.
Ahmad Mujabal Dawai +2 more
doaj
Assessment of infection prevention and control practices in healthcare facilities in the O.R. Tambo district municipality using the WHO infection prevention and control assessment framework. [PDF]
Monwabisi D +3 more
europepmc +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
The study investigates the effect of audit firm size, tenure, and committee size on regulatory filing timeliness of Nigeria Listed Firms. Regulatory Filing Timeliness is represented with ‘the difference between the financial end to the date in which the
Maarufah Abdulmalik Mohammed +2 more
doaj +2 more sources
Building a National Infection Prevention and Control Programme: the 'Turn Nigeria Orange' Programme, 2019-2023. [PDF]
Okwor T +7 more
europepmc +1 more source

