Results 161 to 170 of about 2,065,332 (296)

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman   +2 more
wiley   +1 more source

Corporate Governance Structures, Tax Avoidance, and Financial Fraud: The Moderating Role of Gender Diversity in Indonesia and Pakistan Non-Financial Firms

open access: yesIanna Journal of Interdisciplinary Studies
Background: Tax avoidance and financial fraud significantly undermine fiscal integrity, particularly in emerging markets such as Indonesia and Pakistan, where corporate governance frameworks are still evolving.
Muhammad Arsalan Khan   +2 more
doaj  

Client Information Form for Ingersoll Gender Center, 1980s

open access: yes, 1980
Blank client information form used by Ingersoll Gender ...
Ingersoll Gender Center
core  

Understanding Sustainable Business Model Barriers: The Interplay of Sustainable Value Dynamics and Organizational Tensions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability‐oriented startups face challenges in implementing sustainable business models due to resource constraints, technological uncertainty and competing economic, social and environmental objectives. Although prior studies have identified numerous sustainable business model barriers, limited attention has been given to the ...
Sandra Naomi Morioka   +2 more
wiley   +1 more source

Individual and contextual factors associated with tooth loss among Brazilian older adults. [PDF]

open access: yesRev Bras Epidemiol
Lira Neto AC   +9 more
europepmc   +1 more source

How National Culture Shapes the Relationship Between Board Gender Diversity and Environmental Performance: Evidence From Developed Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the moderating role of Hofstede's cultural dimensions on the relationship between board gender diversity and corporate environmental performance, including its components (resource use, emissions management, environmental innovations), across publicly listed companies headquartered in 32 developed economies.
Filip Hampl   +1 more
wiley   +1 more source

Making the Invisible Visible: Exploring the Drivers and Outcomes of Human Rights Reporting in Latin America

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Human rights disclosure is increasingly vital for corporate sustainability, particularly in Latin America, where labor abuses, inequality, and weak enforcement remain prevalent. This study investigates the drivers and outcomes of such disclosure in 416 large firms across the region.
Alan Bandeira Pinheiro   +1 more
wiley   +1 more source

Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy