Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
THE NECESITY FOR AUDITING THE FINANCIAL-ACCOUNTING ACTIVITY [PDF]
Many financial-accounting information users mistake internal audit and accounting. These confusion has, at is basis, the fact that most internal audit activities regard financial-accounting information and the fact that most internal auditors have a ...
Ph.D Student Calota George +1 more
core
Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects
ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar +3 more
wiley +1 more source
A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems
ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini +2 more
wiley +1 more source
Conceptualising Supply Chain Resilience Within Social Enterprises
ABSTRACT This research seeks to conceptualise supply chain resilience (SCRes) in a social enterprise (SE) context, focusing on SEs with a social mission to tackle food insecurity and food poverty. Despite the increasingly mature field of SCRes and awareness of the critical role SEs play in tackling social challenges such as food poverty, no studies ...
Alexander James Jones +3 more
wiley +1 more source
Other title: Financial and Compliance Audit Reports published in 2012-2015
"A Report to the Legislative Post Audit Committee"--Cover.Financial and Compliance Audit Report : Kansas Lottery, Fiscal Year 2012 (December 2012) Financial and Compliance Audit Report : Kansas Public Employees Retirement System, Fiscal Year 2012 ...
Kansas. Legislature. Legislative Division of Post Audit.
core +1 more source
INTERNAL AUDIT FUNCTION AND MODIFIED AUDIT OPINION: EMPIRICAL EVIDENCE FROM EMERGING MARKET
This study investigates how the internal audit function, particularly its sourcing arrangements and the level of investment allocated to it, influences the likelihood of a firm receiving a modified audit opinion.
Alruwaili Waleed +3 more
doaj +1 more source
Texas Lottery Commission Internal Audit: Instant Ticket Game Closing, Return & Destruction
Report detailing the Internal Audit Division's review of Instant Ticket Game Closing, Return and Destruction in order to assess the effectiveness of controls for ensuring instant ticket games for which all top level prizes have been claimed are closed in
Texas Lottery Commission. Internal Audit Commission.
core
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Bridging Global Green HRM and Local Behavior: The Supervisory Role in MNE Subsidiaries
ABSTRACT Multinational enterprises (MNEs) increasingly deploy global Green Human Resource Management (GHRM) practices to drive environmental sustainability across geographically dispersed subsidiaries. However, translating these standardized practices into local employee green behavior presents significant implementation challenges, particularly in ...
Jeeyoon Jeong, DuckJung Shin, Wanyun Tai
wiley +1 more source

