Results 171 to 180 of about 239,385 (301)

Digital audit talent's impact on audit digitization and detection risk. [PDF]

Sci Rep
Liang L, Dai T, Cui L, Song M.
europepmc   +1 more source

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem, Lucila M. S. Campos, Tais Provensi, Charbel Jose Chiappetta Jabbour   +3 more
wiley   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

Anomaly detection in double-entry bookkeeping data by federated learning system with non-model sharing approach. [PDF]

Sci Rep
Mashiko S, Kawamata Y, Nakayama T, Sakurai T, Okada Y.   +4 more
europepmc   +1 more source

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Enhancing the Quality of Surgical Documentation Through the Surgical Tool for Auditing Records (STAR): Experience From a Tertiary Care Hospital in South Asia. [PDF]

Cureus
Abdul Mubarack OMO, Wickramasinghe D, Wickramasinghe DP.   +2 more
europepmc   +1 more source

Drivers of Nature‐Related Investment Strategies Among Institutional Investors

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley   +1 more source

Clinical governance in radiation oncology. [PDF]

Rep Pract Oncol Radiother
Malicki J, Guedea F, Krengli M.
europepmc   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Customs fraud detection using a gradient boosting approach for joint classification and risk estimation. [PDF]

Sci Rep
Alwanin R, Ismail MMB, Bchir O.
europepmc   +1 more source