Results 31 to 40 of about 114,975 (250)

The impact of performance analysis on the financial management and control at public universities in Bosnia and Herzegovina Federation

Management : Journal of Contemporary Management Issues, 2019
Organizations in today’s extremely competitive environment need to devote significant time, energy as well as human and financial resources to the measurement of their efficiency, in order to increase their profit, reduce costs, better plan their assets ...
Fuad Čergić, Emira Kozarević
doaj   +1 more source

Corporate Management of Environmental, Social, and Governance Ratings and Rating Divergence

Business Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) ratings increasingly influence investment and corporate decision‐making, companies face growing pressure to manage their ESG performance strategically. This study examines how firms navigate the fragmented ESG rating landscape marked by significant agency divergence. Based on a multiple‐case study
Selina Hauch
wiley   +1 more source

Measuring the Sustainability Performance of Tech Companies: Scale Development Approach for Achieving Corporate Social Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union (EU) has consistently advanced sustainability goals, with the 2019 European Green Deal (EGD) serving as a cornerstone initiative aligned with global sustainability frameworks. Yet, the combined impact of the Covid‐19 pandemic, energy market volatility, and supply chain disruptions has amplified the urgency of evaluating ...
Edoardo Crocco, Laura Broccardo, Hind Alofaysan, Dhruv Galgotia   +3 more
wiley   +1 more source

The balanced scorecard as a potential instrument for supporting planning and improvement in accounting education: Comparative survey findings

South African Journal of Economic and Management Sciences, 2004
This paper is firstly a comparison of the components of a potential balanced scorecard for accounting departments of universities in South Africa and Australia. Secondly, the various suggested measurement criteria of the balanced scorecard components are
CJ Cronje, FNS Vermaak
doaj   +1 more source

Challenges and Enablers in Embedding SDGs Within Sustainability Reports

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant ...
Francesco Pacchera, Mariagrazia Provenzano, Cecilia Silvestri, Fabrizio Rossi, Alessandro Ruggieri   +4 more
wiley   +1 more source

ANALYSIS OF FINANCIAL PERFORMANCE BASED ON THE BALANCED SCORECARD METHOD BEFORE AND DURING COVID-19 PANDEMIC AT PT. BANK TABUNGAN NEGARA, TBK

Integrated Journal of Business and Economics, 2022
The balanced scorecard is a strategy implemented by the company in improving the overall performance of the company, which is not only seen from a financial perspective but also non-financial ones such as; customer perspective, internal business process ...
Stenly Jacobus Ferdinandus, Reniati Reniati, Hillary Theophani Parera   +2 more
doaj   +1 more source

Cost management implementation based on the balanced scorecard [PDF]

, 2016
The problem of raising the value of the machine-building enterprises, as the basic industry of the national economy has become vital. The article discusses the implementation of the concept of cost management based on the Balanced Scorecard.
Ковалева, Е. А., Королева, Наталья Валентиновна, Рыжакина, Татьяна Гавриловна   +2 more
core   +1 more source

Designing Performance Appraisal Using Balanced Scorecard Methods for PT Talenta Indonesia Raya [PDF]

, 2023
Nabilla Febryna Fitri, Donald Crestofel Lantu   +1 more
openalex   +1 more source

Saving the Planet, Saving the Team, and Shouting Down the Messenger: The Relationships Among Narcissism Subtypes and Misreporting of Emissions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how three subtypes of narcissism—communal, antagonistic, and collective—relate to sustainability team members' willingness to misreport greenhouse gas (GHG) emissions. Using survey‐based online experiments with experienced professionals from the United States and United Kingdom, we assess whether narcissistic traits predict
Eric N. Johnson, Matthias Sohn
wiley   +1 more source

Where Tech Meets the SDGs: A Supply‐Chain Process Map for Sustainability Management

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how advanced technologies support Sustainable Development Goals (SDGs) within supply chain management (SCM) through a structured analysis of 4448 sustainable practices. By integrating perspectives from sustainability‐oriented innovation (SOI) and contingent dynamic capabilities, the research conceptualizes technology ...
Vincenzo Varriale, Antonello Cammarano, Moacir Godinho‐Filho   +2 more
wiley   +1 more source