Results 211 to 220 of about 2,305,455 (291)

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

open access: yesAbacus, 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   +2 more
wiley   +1 more source

Modern Slavery in Supply Chains: Accounting Perspectives, Evidence and Future Research

open access: yesAccounting &Finance, EarlyView.
ABSTRACT There is an urgent need to examine how accounting can contribute to addressing modern slavery in supply chains. To achieve this, a review of the existing literature at the intersection of accounting and modern slavery is essential. This article presents a review of accounting research on modern slavery in supply chains.
Suraiyah Akbar   +3 more
wiley   +1 more source

Assurance and Biodiversity Reporting: Evidence From Top Australian Mining Companies

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Our study examines the current state of biodiversity reporting assurance and the challenges associated with it among top Australian mining companies. Using a qualitative interview design and review of top Australian mining companies' biodiversity assurance disclosures, we find that the vast majority of Australian mining companies do not obtain
Damilola Felix Eluyela   +2 more
wiley   +1 more source

Green Banking: A Systematic Literature Review of Developed and Developing Countries

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu   +3 more
wiley   +1 more source

Terendak Military Cemetery: Bodies, Burials, and ‘Operation Bring Them Home'

open access: yesAustralian Journal of Politics &History, EarlyView.
Terendak Military Cemetery occupies an unusual position in the history of Australian war cemeteries. Initially established to service the needs of the community at Terendak Garrison—the operational base for Commonwealth forces in Malaya during the early years of the Cold War—it became the official overseas burial site of Australian dead during the ...
Hannah Swaine, Kate Ariotti
wiley   +1 more source

The External Exposome and Food Allergy: How Environmental Exposures Shape Disease Risk

open access: yesAllergy, EarlyView.
ABSTRACT IgE‐mediated food allergy is a global health issue with rising prevalence that cannot be explained by genetic change alone, strongly suggesting that environmental exposures are a key driver. The external exposome encompasses several exposures that influence the developing immune system and modify food allergy risk.
Johanna M. Smeekens   +5 more
wiley   +1 more source

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