Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu +4 more
wiley +1 more source
IMPROVING THE ACCOUNTING AND AUDIT OF INVENTORY IN BUDGETARY ORGANIZATIONS
The article discusses the theoretical and methodological aspects of inventory accounting and audit in budgetary organizations. The current problems associated with inefficient inventory management systems, outdated accounting procedures, and weak internal controls are highlighted.
openaire +1 more source
ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo +1 more
wiley +1 more source
Artificial Intelligence and Machine Learning in Hospital Quality Management, Patient Safety, and Accreditation Readiness: A Systematic Review and Narrative Synthesis. [PDF]
Marathe N +8 more
europepmc +1 more source
Green food supply chain management as a solution for the mitigation of food supply chain management risk for improving the environmental health level. [PDF]
El Ayoubi MS, Radmehr M.
europepmc +1 more source
Improving Accounting and Auditing of Inventories in Agricultural Clusters
Currently, in a market economy, the procurement and acquisition of inventories is of great importance at theinitial stage of procurement. To achieve the goal of proper procurement and consumption of inventory, with further rationaluse, the accounting service must contain complete, transparent information that allows monthly analysis of actions forthe ...
openaire +1 more source
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon +2 more
wiley +1 more source
Word Sense Disambiguation with Wikipedia Entities: A Survey of Entity Linking Approaches. [PDF]
Simos MA, Makris C.
europepmc +1 more source
Lessons learned from implementing the Non-Communicable Diseases Kit in a humanitarian emergency: an operational evaluation in Sudan. [PDF]
Alani AH +11 more
europepmc +1 more source
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief +3 more
wiley +1 more source

