Results 101 to 110 of about 239,385 (301)
ABSTRACT This systematic review analyzes 109 studies from top business journals, exploring the connection between leadership and sustainability, including key leadership styles, emerging trends, and challenges in integrating sustainability into organizational strategies and operations.
Muzhar Javed +3 more
wiley +1 more source
A comprehensive performance audit model in the public health sector using the grounded theory approach [PDF]
Background: Performance auditing is one requirement for public sector managers to be accountable to the public. It offers an unbiased evaluation of the responsibilities, effectiveness, or expenses linked to implementing policies, programs, or operations ...
Hojjat Esmati Beyrami +3 more
doaj +1 more source
One way forward: non-traditional accounting disclosures in the 21st century [PDF]
Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational ...
Mathews, M. R., Reynolds, M. A.
core
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini +3 more
wiley +1 more source
Internal audit is performed in a diverse legal and cultural environment, for organizations that differ in their goals, size, complexity and structure. Internal auditing is performed by people both inside and outside the organization.
Tomasz Wołowiec +4 more
doaj +1 more source
External Auditing, Managerial Monitoring and Firm Valuation: An Empirical Analysis for India [PDF]
The paper examines how external auditing and managerial ownership relate to firm valuation. It is argued that both external auditors (which serves as an external monitoring function) and managerial ownership (which serves as an internal monitoring ...
Ghosh, Saibal
core +1 more source
ABSTRACT The literature addresses decarbonisation technologies and stakeholder engagement separately, without considering partnership practices, accountability frameworks and environmental performance measurement for environmentally Sustainable Development Goals (e‐SDGs) in shipping companies.
Assunta Di Vaio +3 more
wiley +1 more source
Alat pemungut tandan kelapa sawit darjah kebebasan [PDF]
Kelapa sawit merupakan tanaman yang menyumbang kepada industri penghasilan minyak di dunia seperti minyak masak, minyak industri, dan minyak bahan bakar (biodiesal). Pulangan dari sektor pertanian khususnya kelapa sawit sangat menguntungkan.
Abd Rashid, Muhamad Hazim +5 more
core
The Mediating Role of Climate Targets in Corporate Emission Reductions
ABSTRACT Corporations worldwide increasingly commit to Sustainable Development Goal 13 (SDG 13), yet the extent to which such commitments translate into measurable greenhouse gas (GHG) reductions remains uncertain. Drawing on Institutional and Legitimacy Theory, this paper examines the mediating role of climate targets in the relationship between SDG ...
Evgenia Anagnostopoulou
wiley +1 more source
Internal auditing amongst Portuguese municipalities
From the characterization of Local Authority financing models and structures in Portugal and Slovenia, a set of financial and generic budget indicators has been established.
Susana Jorge, Anabela Costa
doaj

