Results 131 to 140 of about 668,375 (295)

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei   +1 more
wiley   +1 more source

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source

Other title: Audit of selected housing programs at the Department of Commerce; Other title: Examining issues relating to selected housing programs at the Department of Commerce

open access: yes, 1991
"A report to the Legislative Post Audit Committee"--Cover.; "November 1991"--Cover.; "This audit provides descriptive information about two housing-related programs not covered in our earlier performance audit: Examining issues ...
Riggs, Rick.
core  

Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Addressing environmental grand challenges such as resource scarcity requires circular business model innovation (CBMI) that enables firms to efficiently close and slow resource cycles through novel activity systems. Drawing on a grounded theory approach based on 59 in‐depth interviews with top managers from Swiss SMEs, we developed a process ...
Fabian Takacs, Karolin Frankenberger
wiley   +1 more source

Annual report : Legislative Post Audit Committee and the Legislative Division of Post Audit, fiscal year 1983.

open access: yes, 1983
"A Report to the Kansas Legislature by the Legislative Post Audit Committee, state of Kansas."; "July 28, 1983."Constitutes the annual report of the ...
Kansas. Legislative Post Audit Committee.
core   +1 more source

Differences in audit quality between audit firms: The impact of audit-firm portfolio characteristics. [PDF]

open access: yes
Companies generate financial statements that are used for decision making by various stakeholders and the quality of those financial statements depends on the quality of the external auditor.
Gaeremynck, Ann   +2 more
core  

Does Climate Risk Affect Employment Decisions? International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur   +3 more
wiley   +1 more source

An Indicator‐Based Decision Framework for Circular Bioeconomy Transition in the Steel Industry: Integrating Multiphase Learning and Cooperative Game Modelling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari   +2 more
wiley   +1 more source

SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES

open access: yesВестник университета, 2019
In the modern context monitoring transfer pricing on the part of state authorities and tax adjustments of controlled transactions between associated and independent parties are vital for the economy and budget of the country.
N. Mamikonyan
doaj  

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