Results 121 to 130 of about 2,560,078 (294)
Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Research addressing the microfoundations of corporate social performance (CSP) in small and medium‐sized enterprises (SMEs) remains sparse. This paper aims to investigate how SME managers' ethical ideology affects CSP and examines the mediating role of their CSR orientation (CSRO): economic, legal, ethical, and philanthropic.
Sarah Mohammad Suleiman Alsyoof +2 more
wiley +1 more source
, 2008 Code voting provides an appropriate technology to address the secure platform problem of remote Internet voting, but it is not particularly user-friendly.
Löhr, Christoph +2 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
From legal principles to an Internet voting system
, 2004 Past research on Internet voting has been concentrated on two aspects. First, there are investigations to find the appropriate balance between anonymity and authentication. Second, the impact of the use of Internet voting to legislation has been studied.
Volkamer, Melanie, Hutter, Dieter
core +1 more source
Internet voting and individual verifiability: the norwegian return codes
, 2012 The Norwegian return codes, used within an Internet voting project piloted in September 2011, intend to simultaneously achieve both receipt-freeness and individual verifiability. They are delivered as text messages with a code representing the value of a
Chevalier, Michel +5 more
core
Preliminary Voting -- Prevoting [PDF]
, 2005 We introduce the notion of preliminary voting, or pre-voting, wherein a voter deposits—perhaps over the Internet—a preliminary vote or prevote with election authorities at some time before the close of elections. Prevotes are not official votes, and need
Rivest, Ronald L.
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Growing concerns about the environmental and social consequences of plastics around the world, manufacturing industries are associated with business are focusing on sustainable end‐of‐life options‐based solutions which aim at increasing the product life cycle.
Sivakumar Kirupanandan +3 more
wiley +1 more source
Experimentation on secure Internet voting in Spain
, 2004 A major step forward along the path towards the implementation of secure Internet voting in Spain was taken in November 2003. For the first time in this country, a non-binding remote electronic voting pilot was run in parallel to a public election, in ...
Cervelló, Gerard, Riera, Andreu
core
Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello +2 more
wiley +1 more source