Results 191 to 200 of about 113,756 (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

open access: yesContemporary 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   +3 more
wiley   +1 more source

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

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

Understanding cooperative membership and maize market participation in Rwanda: A Bayesian triple‐hurdle analysis

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract Smallholder market participation studies often focus narrowly on selling decisions, overlooking the institutional role of agricultural cooperatives, particularly in contexts like Rwanda, where cooperatives underpin agricultural policy. Consequently, empirical evidence on how cooperative membership shapes farmers’ commercialization across ...
John N. Ng'ombe   +3 more
wiley   +1 more source

SrFe<sub>12</sub>O<sub>19</sub> supported Pd complex as a sustainable nanocatalyst for reduction of nitroarenes derivatives. [PDF]

open access: yesDiscov Nano
Abushuhel M   +8 more
europepmc   +1 more source

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

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