Results 71 to 80 of about 181,029 (263)

Board Gender Diversity and Eco‐Innovation: The Moderating Role of Organisational Environmental Orientation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

Optimal Auditing Under Intermediated Contracting [PDF]

open access: yes
This paper builds on Faure-Grimaud and Martimort’s [Economics Letters 71 (2001) 75-82] analysis of intermediated contracting. I argue that intermediated contracting permits one form of auditing, in which the sub-contract offered to the firm is examined ...
Wolfgang Gick
core  

Operations Research‐Based Formalisation and Design of Sustainable Reverse Logistics for E‐Waste Supply Chains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study demonstrates how a profitable, lean, and environmentally responsible e‐waste reverse logistics system can be designed using integrated Operations Research (OR) techniques. Addressing the growing urgency of responsible consumption (UN SDG 12) and the projected rise of the e‐waste sector to USD 137.60 billion by 2029, the research ...
Sheeba Pathak, Hajar Fatorachian
wiley   +1 more source

Auditing

open access: yes, 2011
Buku auditing ini ditulis untuk memenuhi kebutuhan dosen pengajar matakuliah auditing, mahasiswa dan akuntan yang berpraktik dalam profesi akuntan publik.xi, 394 hlm.; 26 ...
Mulyadi
core  

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo   +2 more
wiley   +1 more source

KEY ASPECTS OF THE INTERNAL AUDIT OF INVENTORY

open access: yesInvestytsiyi: praktyka ta dosvid, 2023
I. Maksуmenko, O. Kisil
openaire   +1 more source

Laser Safety Audit and Inventory System Database [PDF]

open access: yes, 2003
A laser safety auditing and inventory system has been in use at Sandia National Laboratories--Albuquerque for the past five years and has recently been considered for adoption by Sandia National Laboratories--Livermore. The system utilizes the ''Microsoft Access'' database application, part of the Office 2000 software package.
openaire   +2 more sources

Inventories and the Business Cycle [PDF]

open access: yes
This paper examines the relationship between the inventory cycle and the business cycle. It uses both macro-economic data and data from surveys of individual firms’ actual and expected inventory accumulation.
Darren Flood, Philip Lowe
core  

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source

Proposed statement on auditing standards : omnibus statement on auditing standards ;Omnibus statement on auditing standards; Exposure draft (American Institute of Certified Public Accountants), 1982, Mar. 23 [PDF]

open access: yes, 1982
This proposed Statement consists solely of amendments to the following existing statements: SAS No. 1, Section 150: Generally Accepted Auditing Standards; SAS NO. 1, Section 320: The Auditor\u27s Study and Evaluation of Internal Control: SAS No.
American Institute of Certified Public Accountants. Auditing Standards Board
core   +1 more source

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