Results 101 to 110 of about 9,344 (218)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The rise of digital transformation (DT) has become an important driver of transparency in corporate environmental disclosure. Whether and how DT is related to the improvement of carbon information disclosure quality, particularly in heavily polluting firms that may have both information and symbolic roles, is still controversial.
Ruixiang Xue +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Amid the growing prominence of sustainability considerations in financial decision‐making, the question of how environmental, social, and governance (ESG) performance translates into measurable financial outcomes has become particularly salient for industries exposed to intense regulatory pressure and environmental scrutiny, such as the energy
Fatih Akdeniz +2 more
wiley +1 more source
Konsentrasi Auditor dan Penetapan Fee Audit: Investigasi Pada BUMN
Jurnal Akuntansi dan Auditing Indonesia, 2008 This research is aimed to test the influence of auditor concentration ratio, KAP size, the size of company auditee and number of subsidiary company towards an audit fee. The samples of this research are 22 BUMN companies in periode 2002-2004. The data is
Michell Suharli, Nurlaelah Nurlaelah
doaj
The Curriculum Journal, EarlyView.Abstract National qualifications do not always stay national. Once offered internationally, a reform designed around one education system may reach students with very different linguistic histories. This article examines that problem through Pearson Edexcel A‐Level Chinese, an England‐regulated subject qualification offered in the UK and ...
Gracie Jiaxin Shen
wiley +1 more source
Challenges in Implementing European Regulation on Water Reuse for Sustainable Agriculture
Environmental Policy and Governance, EarlyView.ABSTRACT The Regulation (EU) 2020/741 on minimum requirements for water reuse is a key policy for sustainable water management under growing water scarcity in Europe. This paper examines expert perspectives on the challenges involved in implementing EU regulation for water reuse in agriculture, aiming to broaden existing research, which is largely ...
Patricia Allgaier +2 more
wiley +1 more source
Inappropriate Rehabilitation Claims and Financial Burden in Japan: Analysis of Reports from the Board of Audit of Japan. [PDF]
JMA JKubo D, Hirose T, Asaoka Y.
europepmc +1 more source
Toward Comprehensive Climate Action: Assessing Mitigation Approaches Across Canadian Municipalities
Environmental Policy and Governance, EarlyView.ABSTRACT Local governments are widely regarded as key leaders in the global response to climate change. Understanding if and how municipalities commit to climate mitigation is crucial for assessing their contribution to global emission‐reduction goals and identifying barriers to effective climate transitions.
Aryana Soliz +7 more
wiley +1 more source
Paying in the dark: third-party administrator fees and the limits of employer cost control in self-insured health plans. [PDF]
Health Aff SchButtorff C +4 more
europepmc +1 more source
Ocean Governance and Marine Conservation: Institutional Work as a Lever for Ocean Sustainability
Environmental Policy and Governance, EarlyView.ABSTRACT Ocean governance presents one of the most complex environmental policy challenges of our time, requiring coordinated action across multiple scales, sectors and stakeholder groups. This paper applies institutional work theory to systematically examine how actors create, maintain and disrupt the governance arrangements underpinning ocean ...
Kedar Uttam +3 more
wiley +1 more source
Follow the Cuts in American Healthcare From 2001 to 2026: A Three-Ledger Analysis of Scrutiny-Control Inversion, Payment Restraint, Revenue Capture, and Official Blame. [PDF]
CureusKlapper AM +5 more
europepmc +1 more source