Results 91 to 100 of about 668,375 (295)

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana   +3 more
wiley   +1 more source

Other title: Efficiency Audit of the Frontenac School District

open access: yes, 2016
application/pdf; "July 2016."; "A Report to the Legislative Post Audit Committee"--Cover."K.S.A. 46-1133 requires the Legislative Division of Post Audit to conduct a series of efficiency audits of Kansas school districts from fiscal year 2014 to ...
Zimmerman, Heidi.
core   +1 more source

Independent audit committee, risk management committee, and audit fees

open access: yesCogent Business & Management, 2019
This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014 ...
Dyah Ayu Larasati   +3 more
doaj   +1 more source

A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Statewide Single Audit State of Kansas ; Fiscal Year 2016

open access: yes, 2017
application/pdf; "March 2017."; "A Report to the Legislative Post Audit Committee ...
CliftonLarsonAllen, L.L.P.
core   +1 more source

Conceptualising Supply Chain Resilience Within Social Enterprises

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Digital Transformation and Risk Premium of Audit Fee: Exploring the Mediating Role of Auditor Effort

open access: yesSAGE Open
Although digital transformation generates operational efficiencies for firms, it simultaneously introduces novel complexities into the audit process. Using a longitudinal panel of China’s A-share listed firms from 2007 to 2020, we examine how digital ...
Qihua Yin, Qi Wang, Yumei Fu
doaj   +1 more source

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried   +2 more
wiley   +1 more source

The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley   +1 more source

Statewide Financial Audit Fiscal Year 2009

open access: yes, 2010
application/pdf; "March 2010."; "A Report to the Legislative Post Audit Committee" ...
Allen, Gibbs & Houlik.
core   +1 more source

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