Results 101 to 110 of about 11,203 (255)
Improving the Internal Auditing Procedure by Using SIPOC Diagrams
Journal of Innovations and Sustainability, 2018 Auditing is intended to provide a better understanding of a system and to provide insights on the possibilities for improvement. The University of Ruse has implemented a management system in compliance with ISO 9001 since 2004.
Tzvetelin Gueorguiev
doaj
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Internalization of Management Systems and Eco‐Product Innovation: The More the Better?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsPublic organizations face challenges in budget management accountability, including the continuously increasing budget, recurring findings of budget management non-compliance, dispersed work units across Indonesia, and limited auditor human resources ...
Sri Suharto, Heny Kurniawati
doaj
Evaluation of the HACCP system in a university canteen: microbiological monitoring and internal auditing as verification tools. [PDF]
Int J Environ Res Public Health, 2013 Osimani A +3 more
europepmc +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
, 2017 Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2016/2017 In the last years, internal auditing has significantly evolved and has been established as a main tool for the enterprises’ operating framework due to its economic complexity, the uncertain context where risk management is important, the introduction of new ...
openaire
Annual Reports to the ESA Council ESA 110th Annual Meeting July, 2025
The Bulletin of the Ecological Society of America, EarlyView.
wiley +1 more source
Symbolic or Substantive Action: Intent, Effort, and Results
Business Strategy and the Environment, EarlyView.ABSTRACT Many firms have made ambitious climate pledges since the Paris Agreement of 2015. These pledges may be symbolic or substantive, but the literature is fragmented in defining these two terms. We propose a conceptual framework with three frames to delineate symbolic from substantive action: Intent—underlying motivations for engaging in climate ...
Vincent Xinyi Gu +1 more
wiley +1 more source