Results 51 to 60 of about 26,449 (216)
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we ...
Alessandra Rigolini +2 more
wiley +1 more source
Baca: Jurnal Dokumentasi dan Informasi, 2013 Balanced scorecard is a concept that can be used as a performance monitoring system in an organization. Results of monitoring the performance of the organization by implementing a balanced scorecard to perform and produce measurement and monitoring from ...
Radius Tanone +2 more
doaj +1 more source
BALANCED SCORECARD COMO FERRAMENTA PARA GESTÃO ESTRATÉGICA DE DESIGN [PDF]
, 2009 Dissertação - Cláudio Henrique da SilvaEm um cenário de constantes mudanças as empresas precisam responder rapidamente às alterações de seus mercados, definindo estratégias mais acertadas, ou ajustando‐as rapidamente.
Silva, Cláudio Henrique da
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Alinhamento do balanced scorecard para uma unidade de negócio: Um estudo em empresa de diagnósticos por imagem [PDF]
, 2008 TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisAs empresas de saúde têm enfrentado um aumento da concorrência, isto demanda a implementação de novos serviços e aprimoramento dos processos de ...
Engelke, Yuri Carioni
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Business Strategy and the Environment, EarlyView.ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia +4 more
wiley +1 more source
IMPROVEMENT OF THE SYSTEM OF BALANCED INDICATORS OF INDUSTRIAL ENTERPRISES
Вестник Северо-Кавказского федерального университета, 2022 The article explores the relationship of the main components of the balanced scorecard (BSC). The possibility of using components of the balanced scorecard in Russian companies.
Ivan N. Belousov, Dmitry N. Belousov
doaj
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino +3 more
wiley +1 more source
A IMPLANTAÇÃO DO BALANCED SCORECARD EM EMPRESAS BRASILEIRAS SOB A PERSPECTIVA DA CULTURA NACIONAL
ABCustos, 2007 Diversos autores, tais como Hofstede (1991), Hampden-Turner e Trompenaars (1994), e Caldas e Wood (1998), alertam que práticas gerenciais geralmente carregam características da cultura nacional daqueles que as desenvolveram.
Ana Carolina Pimentel Duarte da Fonseca +1 more
doaj +1 more source