Results 131 to 140 of about 239,385 (301)

The development of social and environmental accounting research 1995-2000 [PDF]

open access: yes, 2000
This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an attempt to evaluate the current position. The methodology used follows that employed in Mathews (1997a) which covered a period of 25 years in three ...
Mathews, M. R.
core  

Nature at Risk, Finance at Stake: A Systematic Literature Review of Biodiversity Risk in Finance Research

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity‐related financial risk is increasingly recognized not only as a market concern but as an ethical and systemic imperative for businesses and financial institutions. This systematic literature review synthesizes 103 peer‐reviewed studies to examine how biodiversity risk is conceptualized, measured, and integrated within financial ...
Thang Ngoc Dang   +3 more
wiley   +1 more source

Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern)

open access: yesRevista Transilvană de Ştiinţe Administrative, 2017
The main objective of this article is to analyze the evolution of internal auditing in the Romanian public administration between 2006 and 2015, as well as its contribution towards reaching the objectives of central and local public organizations ...
Felicia Cornelia Macarie   +1 more
doaj  

Quality improvement of medical records through internal auditing: a comparative analysis. [PDF]

open access: yesJ Prev Med Hyg, 2019
Azzolini E   +5 more
europepmc   +1 more source

Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo   +5 more
wiley   +1 more source

Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro   +4 more
wiley   +1 more source

The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia

open access: yesCogent Business & Management
Over the last decade, rapid advances in information systems (ISs) have greatly reshaped and changed the nature of doing business and how its performance is measured, with Electronic Auditing (E-auditing) emerging as a pivotal element in improving ...
Abdulwahab Mujalli
doaj   +1 more source

Audit report on the Iowa Egg Council for the years ended June 30, 2011 and 2010 [PDF]

open access: yes, 2012
Audit report on the Iowa Egg Council for the years ended June 30, 2011 and ...

core  

A Natural Resource‐Based View of Circular Economy Practices in the Pharmaceutical Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Pharmaceutical industry is facing escalating environmental sustainability issues including gaseous emissions, waste generation, and excessive consumption of energy and non‐renewable materials. Nevertheless, the adoption of sustainable business models such as the circular economy (CE) is still in its infancy in this sector due to complex ...
Amna Farrukh, Muhammad Sohaib Sajjad
wiley   +1 more source

Audit report on the Webster County Metropolitan Law Enforcement Telecommunications Board for the year ended June 30, 2008 [PDF]

open access: yes, 2009
Audit report on the Webster County Metropolitan Law Enforcement Telecommunications Board for the year ended June 30 ...

core  

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