Results 121 to 130 of about 56,885 (337)
Fuzzy Information and EngineeringThe agricultural industry plays a vital role in the progress of any agrarian country. So, the utilization of land is a challenging task for agricultural engineers.
Muhammad Rizwan Khan +4 more
doaj +1 more source
Voluntary Financial Reporting on the Internet: Analysis of the Practice of Stock-Market Listed Croatian and Slovene Joint Stock Companies [PDF]
Financial Theory and Practice, 2006 An investigation into Internet financial reporting carried out in June 2005 that focused on stock-market listed Croatian and Slovene joint-stock companies has two basic aspects, comparative and explanatory.
Ivica Pervan
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp +2 more
wiley +1 more source
Understanding the shape of the mixture failure rate (with engineering and demographic applications) [PDF]
Mixtures of distributions are usually effectively used for modeling heterogeneity. It is well known that mixtures of DFR distributions are always DFR. On the other hand, mixtures of IFR distributions can decrease, at least in some intervals of time.
Maxim S. Finkelstein
core
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business 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
AKSESIBILITAS IFR (INTERNET FINANCIAL REPORTING) DAN FAKTORFAKTOR YANG MEMPENGARUHI (STUDI EMPIRIS PADA PEMERINTAH DAERAH DI JAWA) [PDF]
, 2018 Informasi keuangan melalui internet disebut IFR (Internet Financial Reporting), merupakan kombinasi antara kemampuan multimedia internet dan kapasitas untuk mengkomunikasikan informasi keuangan secara interaktif.
AINI INTAN PERMATASARI, 041411331145
core +1 more source
Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership
Business 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
Business Strategy and the Environment, EarlyView.ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping +3 more
wiley +1 more source