Results 191 to 200 of about 134,427 (303)

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

Contemporary Accounting Research, EarlyView.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar, Tina Vuko, Marko Čular, Matej Drašček   +3 more
wiley   +1 more source

Bridging the Late Antique Gap in Northwest Arabia: New Archaeological Evidence on the Occupation of Wādī al‐Qurā (al‐ʿUlā [AlUla], Saudi Arabia) Between the Third and Seventh Centuries CE

Arabian Archaeology and Epigraphy, EarlyView.
ABSTRACT In 2019, the Dadan Archaeological Project (CNRS/RCU/AFALULA) identified a Late Antique village 1 km south of ancient Dadan in the al‐ʿUlā valley (northwest Saudi Arabia). Three excavation seasons at this site (2021–2023) have uncovered a massive building constructed in the late third or early fourth cent.
Jérôme Rohmer, Abdulrahman Alsuhaibani, Charlène Bouchaud, Elora Chambraud, Vladimir Dabrowski, Hatem Djerbi, Fabien Lesguer, Hervé Monchot, Paul Picavet, Louise Purdue, Bertrand Riba, Shadi Shabo   +11 more
wiley   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

Abacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source

Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation

Abacus, EarlyView.
The Global Reporting Initiative (GRI) has become a widely adopted sustainability reporting framework. This study aims to examine whether GRI reports can, should, and do address planetary boundaries. To do so, the study develops a framework and method to assess the extent to which planetary boundaries‐related information is captured in firms’ GRI ...
Georgina Ge, Martina K. Linnenluecke, Rui Xue   +2 more
wiley   +1 more source

Globalization, internal migration, and public goods provision in emerging economies

American Journal of Political Science, EarlyView.
Abstract Globalization can introduce new employment opportunities to emerging economies in multinational corporations and exporting firms. Who is best positioned to benefit, and what are the political consequences for “left behind” areas? We argue that primarily advantaged groups seize these opportunities through internal migration toward centers of ...
Benjamin Helms, Junghyun Lim
wiley   +1 more source

A Qualitative Analysis of Social Indicators in Highly Polluting Sectors: The Challenge for Multifaceted Standards in Emerging Economies

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT The institutional current effort to regulate and increase the quantity and quality of sustainability information reported by companies is undeniable. However, the growing complexity of sustainability reporting standards creates isolated compartments for each major dimension of sustainability, leaving aside their interconnectedness and combined
M. Marco‐Fondevila, J. M. Moneva, S. Scarpellini, J. L. Osorio‐Tejada   +3 more
wiley   +1 more source

Modeling and forecasting Saudi banking stability using ARIMA and exponential smoothing technique. [PDF]

Front Artif Intell
Alnajjar A, Assous HF, Al-Najjar H.
europepmc   +1 more source

Intensity of Corporate Social Responsibility Implementation in Czech Companies: The Moderating Role of Nonprofit Organizations

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Nonprofit organizations (NPOs) promote themes closely relating to corporate social responsibility (CSR). However, only a few companies implement CSR. Hence, the internal and external factors that influence companies to implement CSR are worth exploring.
Vriti Sharma, Oto Potluka, Martin Viktora   +2 more
wiley   +1 more source

Meeting the Need for Corneal Transplantation in Syria: Islamic Perspectives and Barriers to Building a Sustainable Eye Banking System. [PDF]

Eye Bank Corneal Transpl
Madani MT, Tarab B, Kubaisi B, Kunbaz A, Alfayumi N, Saeed HN, Al-Moujahed A.   +6 more
europepmc   +1 more source

‘Out of My Hands’: Palestinian Referral Care in East Jerusalem After October 7, 2023

Bioethics, EarlyView.
ABSTRACT This paper examines the moral experiences of Palestinian healthcare professionals working at a specialised referral hospital in East Jerusalem during the early months of the Gaza War. Drawing on semi‐structured interviews with hospital staff providing oncology care, it analyses how understandings of what constitutes “good” care in a context of
Pieter Dronkers, Zeina Amro
wiley   +1 more source