Results 61 to 70 of about 4,520 (228)
Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms
ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed +2 more
wiley +1 more source
ABSTRACT This study examines how green human resource management (HRM) contributes to environmental and financial performance via green innovation. We develop and test a moderated mediation model in which green product and green process innovation act as parallel mediating mechanisms, while proactive environmental strategy moderates their effectiveness.
Ana Labella‐Fernández +2 more
wiley +1 more source
PENERAPAN PENGUKURAN KINERJA PERUSAHAAN DENGAN BALANCE SCORE CARD
Pengukuran kinerja perusahaan dengan menitikberatkan pada sisi keuangan yang menggunakan indlikator Return On Asset. Return On Equity, Operating income, tidak dapat menunjukkan kemampuan perusahaan secara keseluruhan dan sering melupakan kelangsungan hidup perusahaan untuk jangka panjang. Tujuan dari penelitian ini adalah bagaimana penerapan pengukuran
openaire +2 more sources
Analisis Kinerja Lembaga Pendidikan Dengan Balance Score Card
Persaingan dalam dunia pendidikan sekarang ini semakin ketat,dan kini lembaga pendidikan berlomba-lomba untuk bisa memberikan layanan pendidikan yang terbaik, sesuai dengan harapan yang diinginkan masyarakat. Suatu lembaga dikatakan memiliki keunggulan kompetitif ketika lembaga tersebut memiliki sesuatu yang tidak dimiliki pesaing, melakukan sesuatu ...
M Junaidi, L. Iswandi, Bq. Desy Arfini
openaire +1 more source
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee +3 more
wiley +1 more source
The Application of Balanced Score Card in PPP Project [PDF]
Weixia Wu, Di Wu
openaire +1 more source
Abstract This paper presents a qualitative case study of how the Mechanical Engineering Diploma programme at Cape Peninsula University of Technology (CPUT) systematically aligned its curriculum with both national and international graduate attribute (GA) standards.
Ali Rugbani, Simphiwe Nqabisa
wiley +1 more source
ABSTRACT Objective We need to understand therapists' experiences of delivering manual‐based psychotherapies to identify possible dissemination barriers and opportunities. This study explored therapists' experiences of delivering CBT‐AN‐20, a new 20‐session cognitive‐behavioral intervention for outpatients with anorexia nervosa.
Heather C. Duggan +8 more
wiley +1 more source
ABSTRACT This paper investigates emerging soil carbon markets and seeks to identify the groups of actors and power relations that constitute their structure and function. Voluntary soil carbon markets (VSCMs) are emerging globally as a key mechanism for generating carbon removals as part of climate mitigation efforts.
Philippa Simmonds +2 more
wiley +1 more source
Challenges of the Implementation of Balanced Score Card in Ethiopian Insurance Corporation
Organizations compete in a very complex and challenging context that is as a result many factors from globalization, aggressive competitors and rapid change in technology among others. For organizations to gain and maintain a competitive edge they must be able to develop and execute strategic plans with precision.
openaire +4 more sources

