Results 31 to 40 of about 4,194 (234)

Does board composition have an impact on CSR reporting? [PDF]

Problems and Perspectives in Management, 2017
Corporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–2009.
Patrick Velte
doaj   +1 more source

Flexible working and professional relationships in schools: An ecological approach

British Educational Research Journal, EarlyView.
Abstract In English schools, the policy environment has recently moved considerably in favour of teachers taking planning, preparation and assessment (PPA) time away from the school site as one approach to flexible working in support of teacher retention.
Victoria Cook, Lisa‐Maria Müller, Becky Taylor, Hester Burn   +3 more
wiley   +1 more source

A Century of Learning: The Story of ESA's Education Committee, 1918–2025

The Bulletin of the Ecological Society of America, EarlyView.
Abstract The Education Committee and its precursors have been highly influential within the Ecological Society of America. Here we document the Education Committee's history, from its origins in reviewing curricular materials through major contributions to ecological literacy, teaching innovation, diversity initiatives, and professional development ...
Kenneth M. Klemow, Alan R. Berkowitz, Carmen R. Cid, Tom A. Langen, Margaret D. Lowman, George Middendorf, Julie A. Reynolds   +6 more
wiley   +1 more source

The Impact of Corporate Governance Characteristics on Corporate Financial Performance in Palestine: Does Board Gender Matter?

The Indonesian Journal of Accounting Research
This study examines the influence of corporate governance (CG) characteristics on the corporate financial performance (CFP) of publicly listed non-financial firms on the Palestine Exchange (PEX) from 2013 to 2022. It investigates whether female directors,
Ali H. I. Aljadba, Majidul Islam, Dr. Monther Eldaia   +2 more
doaj   +1 more source

CEO’s financial and accounting expertise on earning quality: The moderating role of audit quality

WSB Journal of Business and Finance
Abstract This study examined the moderating role of audit quality on the relationship between the CEO’s accounting and financial expertise and earnings quality. We use the least squares method to perform a sample regression of 652 companies listed on the Vietnam Stock Exchange from 2017 to 2022. The results show a significant positive
T. K. Loan Nguyen, Pham Xuan Dong, Hoang Thi Lien Phuong   +2 more
openaire   +1 more source

Growth Strategy of Circular Startups

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular startups (CSUs) play a crucial role in the circular transition by developing circular business models (CBMs) that minimise resource use and narrow material and energy loops. However, empirical research on how CBMs shape growth strategies and how ecosystems enable or constrain scaling remains limited.
Gustavo Dalmarco, Ana Inês, Carolina de Sousa Resende, Ricardo Zimmermann   +3 more
wiley   +1 more source

How Does Financial Expertise Moderate the Influence of Local CEOs on Tax Avoidance?

Journal of Applied Accounting and Taxation
This research investigates the impact of local CEOs on tax avoidance, considering how CEO financial expertise moderates this influence. Utilizing data from 665 observations of non-financial firms listed on the Indonesia Stock Exchange between 2018 and 2021, the study employs moderated regression analysis (MRA) to assess its hypotheses.
Rodhiyah Rodhiyah, Heru Tjahjono, Aminatuzzuhro Aminatuzzuhro   +2 more
openaire   +1 more source

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem, Lucila M. S. Campos, Tais Provensi, Charbel Jose Chiappetta Jabbour   +3 more
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Organizational Sensemaking Theory Perspective of Developing AI‐Driven Strategies for Sustainability Initiatives

Business Strategy and the Environment, EarlyView.
ABSTRACT Although artificial intelligence (AI) is increasingly being touted to assist organizations, AI integration for sustainability efforts has been limited AND sporadic and tends to follow an ad hoc strategy. The existing literature therein focuses on the technological capabilities of AI, overlooking how organizations make sense of and ...
Amanda Balasooriya, Darshana Sedera
wiley   +1 more source