Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Does financial asset allocation term structure affect audit fees? Evidence from China. [PDF]
PLoS OneZhang C, Nie H.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley +1 more source
A sustainability-oriented supply chain supplier selection framework using resilience and HSE performance metrics in the automotive industry. [PDF]
Sci RepMaddah S +5 more
europepmc +1 more source
Causes of Audit Report Lag with Reputation of Audit Firm as a Moderating Variable [PDF]
Afifah Nur Widiastuti, Ifah Rofiqoh
openalex +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
Enhancing Strategic Agility and Real Time Decision-Making in the Technology Sector: Exploring the Role of AI and e-HRM Systems. [PDF]
F1000ResOngesa Nyamboga T.
europepmc +1 more source
AI Hallucinations in Tourism: How Errors Impact Consumer Trust and Recommendation Acceptance
Journal of Consumer Behaviour, EarlyView.ABSTRACT Generative artificial intelligence (GenAI) is quickly transforming travel planning; however, its outputs can include hallucinations, which are plausible yet false statements that can undermine user judgement. Eliminating hallucinations in GenAI technology is currently impossible.
Francisco Rejón‐Guardia +2 more
wiley +1 more source
Outsourcing Policy-Related Functions in Australia: Health and Equity Impacts. [PDF]
Int J Soc Determinants Health Health ServAnaf J, Freeman T, Baum F.
europepmc +1 more source