Results 231 to 240 of about 5,602 (301)

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

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

Escaping voluntary confinement: A framework to address Stockholm syndrome in cardiac nursing. [PDF]

open access: yesARYA Atheroscler
Shafeie M   +3 more
europepmc   +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

Global diet quality score (GDQS) favorably affects blood pressure, serum lipids, lipid accumulation product and attenuates inflammation among obese individuals. [PDF]

open access: yesSci Rep
El-Sehrawy AAMA   +9 more
europepmc   +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

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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