Results 241 to 250 of about 3,109,321 (301)

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

Global Policy, EarlyView.
ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley   +1 more source

Multiple Authors in a Scientific Article: Friends and Foes. [PDF]

Interdiscip Cardiovasc Thorac Surg
Mestres CA, Obeso A, Göbölös L.
europepmc   +1 more source

Aligning Transnational due Diligence: The EU Deforestation Regulation and Brazil's Fragmented Beef Governance

Global Policy, EarlyView.
ABSTRACT Transnational due diligence regulations, such as the European Union Regulation on Deforestation‐Free Products (EUDR), are reshaping sustainability governance by transforming voluntary norms into binding global rules. Yet, their effectiveness depends on how well they align with domestic governance systems and on the power asymmetries that ...
John James Loomis, Khalid Nadvi, José Antônio Puppim de Oliveira   +2 more
wiley   +1 more source

Safeguarding Online Research in Eating Disorders Against Fraud: Increasing Risks and Practical Recommendations. [PDF]

Int J Eat Disord
Pennesi JL, Pellizzer ML, Wade TD.
europepmc   +1 more source

How Due Diligence Transforms Private Sustainability Governance: The Case of the Global Organic Textile Standard

Global Policy, EarlyView.
ABSTRACT Growing awareness of social and environmental risks in global supply chains has driven a shift from voluntary corporate responsibility toward mandatory due diligence legislation. These emerging regulatory frameworks require businesses to identify, prevent, and mitigate adverse human rights and environmental impacts, thereby redefining the ...
Axel Marx, Kari Otteburn
wiley   +1 more source

A Privacy-Preserving Approach to Health Insurance Fraud Detection Using Vertical Federated Learning. [PDF]

Sensors (Basel)
R RK, Paramarthalingam A, Kanthan H, Karthiban M.   +3 more
europepmc   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

VISH-DARIJA-TTS: A synthetic moroccan dialect text-audio dataset for vishing and voice-based social engineering detection. [PDF]

Data Brief
Hmimou Y, Jabel N, Ameur S, Tabaa M.
europepmc   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

The Most Dangerous Thing in Healthcare Isn't AI. It's What's Underneath It. [PDF]

Blockchain Healthc Today
Schwoebel J, Wang T.
europepmc   +1 more source