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
Reforming the white coat economy: judicial evidence and institutional implications from China's healthcare anti-corruption campaign. [PDF]
Front Public HealthShen Z, Guo J, Li J, Chen Z, Tang Y.
europepmc +1 more source
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 +2 more
wiley +1 more source
User interaction with digital platforms: A consumer protection perspective. [PDF]
Proc Natl Acad Sci U S ALew N, Raval DR.
europepmc +1 more source
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 landscape analysis of enablers and barriers to digital payments to health workers during large-scale immunisation campaigns in sub-Saharan Africa: a scoping review and in-depth interviews. [PDF]
Glob Health ActionKiberu VM +23 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
Multisource Port Inspection Sensor Fusion with Causal Representation Learning for Cross-Border Anomaly Monitoring. [PDF]
Sensors (Basel)Yin J +6 more
europepmc +1 more source
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
Artificial Intelligence-Driven Sensing of Cross-Border Trade Risks Through Declaration-to-Physical-Fact Alignment and Evidence-Grounded Question Answering. [PDF]
Sensors (Basel)Chen M +6 more
europepmc +1 more source