Results 111 to 120 of about 245,724 (349)

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

open access: yesAgribusiness, EarlyView.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner   +3 more
wiley   +1 more source

Briefing: Auditor/company interactions in the 2007 UK regulatory environment [PDF]

open access: yes, 2008
No abstract ...
Beattie, V., Fearnley, S., Hines, T.
core  

Traceability of Agri‐Food Products: The Key to Conscious Trade

open access: yesAgribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo   +5 more
wiley   +1 more source

The Quality of Financial Audit Missions by Reporting the Key Audit Matters

open access: yesAudit Financiar, 2020
At the level of a regulated capital market, reporting a complete set of financial statements that includes quality financial information is the main user`s intention for strategic or operational decision making.
doaj   +1 more source

Creating Shared Value as an Antecedent of Value Co‐Creation: B2B Relationships in the Agri‐Food Sector

open access: yesAgribusiness, EarlyView.
ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera   +1 more
wiley   +1 more source

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

open access: yesAgribusiness, EarlyView.
ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley   +1 more source

Standardisering av Key Audit Matters : En kvantitativ studie om Key Audit Matters i Sverige och Storbritannien

open access: yes, 2019
Bakgrund Key Audit Matters infördes år 2016 i Sverige som en del av den utökade revisionsberättelsen med syfte att göra revisionsberättelsen mer informativ samt företagsspecifik. Key Audit Matters ska tas upp i revisionsberättelsen där revisorn upplyser om de områden som anses vara de mest betydelsefulla riskerna i företaget.
Karlsson, Louise, Petersson, Oscar
openaire   +1 more source

Prognostic Utility of the Preoperative Cachexia Index in Patients Undergoing Emergency Laparotomy

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
The preoperative cachexia index, incorporating muscle mass, nutritional status, and inflammation, predicts in‐hospital and one‐year mortality in patients undergoing emergency laparotomy. This simple index may aid in risk stratification and perioperative decision‐making in high‐risk surgical patients. ABSTRACT Aim Emergency laparotomy is associated with
Naoko Fukushima   +6 more
wiley   +1 more source

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