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Timing of Verification Procedures: Monitoring versus Auditing [PDF]

open access: yes
This paper studies the strategic effect of a difference in timing of verification in an agency model. A principal may choose between two equally efficient verification procedures: monitoring and auditing.
Strausz, Roland
core  

A Typology of Circular Economy Startups in Agri‐Food Supply Chains: An Analysis of 79 Innovative Startups

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Startups, as key drivers of innovation towards a circular economy (CE) transition, are gaining momentum in the agri‐food industry. However, an inclusive classification framework for circular agri‐food startups is still lacking, despite its crucial role in articulating their contribution and informing tailored policies to facilitate a smoother ...
Meisam Ranjbari   +3 more
wiley   +1 more source

Balancing Barriers and Enablers: Swedish SMEs' Journey Toward Contributing to SDGs

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Swedish multinational SMEs contribute to sustainable development goals (SDGs) by implementing various business processes and practices that are internal and external to the organization. However, research related to SDGs and business practices contributing to their implementation often focuses on large enterprises, whereas small‐ and medium ...
Gyulnara Yunusbayeva   +3 more
wiley   +1 more source

Building Trust for Sustainable Disclosure: The Effect of Social Capital on Sustainable Disclosure and the Moderating Role of Corruption

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper explores the effect of social capital on firms' Environmental, Social, and Governance (ESG) disclosure practices using a sample of US companies. We propose that public corruption moderates this relationship. Our findings indicate that for social capital to effectively enhance ESG disclosure, it must function within a low‐corruption ...
Abdulkader Kaakeh, Mohamad Kaakeh
wiley   +1 more source

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