Results 151 to 160 of about 239,385 (301)
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 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
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
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
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Journal of TechniquesThe research aims to develop the performance of internal auditors by knowing the extent of their commitment to International standards for internal auditing.
Abbas Esayed Oleiwi +2 more
doaj
Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
Business Strategy and the Environment, EarlyView.ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source
Internal Auditing Risk Analysis for Medical Laboratories Seeking Accreditation through the Hong Kong Laboratory Accreditation Scheme (HOKLAS). [PDF]
Acta Med PhilippDayrit GB +5 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration
Surajit Bag +3 more
wiley +1 more source