Results 71 to 80 of about 9,854 (253)

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

Business Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

The Effect audit pricing on earnings management among non-financial listed firms in Nigeria.

FUDMA Journal of Accounting and Finance Research (FUJAFR)
This study investigates the effect of audit pricing, measured through normal and abnormal audit fees, on real earnings management (REM) in Nigerian non-financial listed firms.
Fatimat Olajide, Johnson K. Olowookere, A. O. Adebayo, T. M. Oladejo   +3 more
doaj   +1 more source

Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek, Sabur Mollah, Abongeh Tunyi   +2 more
wiley   +1 more source

Audit fees: an analysis of the family and nonfamily business listed on the BM&FBovespa

Revista Brasileira de Gestão De Negócios, 2015
Objective – Examine the relationship between audit fees and the quality of financial information in familiar and non-familiar companies listed on the BM&FBovespa.
Franciele Beck, Paulo Roberto da Cunha, Leandro Franz   +2 more
doaj   +1 more source

The Strategic Role of Sustainability Certifications: A Multi‐Theoretical Framework and Comparative Analysis in the Global Wine Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero, Nieves García‐Casarejos, Pilar Gargallo   +2 more
wiley   +1 more source

Does the Interplay Between Audit Committee Independence and Audit Quality Mitigate Tax Avoidance? Evidence from Non-Financial Firms Listed on the Amman Stock Exchange

Administrative Sciences
Through the synergy between an independent audit committee (AC) and the high-quality external audit, the opportunities for unethical management behavior, including tax avoidance, can be significantly reduced.
Hamzeh Yousef Abu Quba, Krayyem Al-Hajaya, Ahmed Eltweri   +2 more
doaj   +1 more source

Supply Chain Innovations for Food Waste and Loss: Systematic Literature Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT Food waste and loss (FWL) remains a critical challenge across food supply chains (SCs) globally, with approximately one‐third of all food produced for human consumption discarded or lost each year. This study systematically reviews how supply chain innovation (SCI) can mitigate FWL.
Ilias Vlachos
wiley   +1 more source

WHAT AUDIT FEATURES IMPACT VALUE RELEVANCE OF ACCOUNTING INFORMATION?

Jurnal Akuntansi Kontemporer
Research Purposes. The objective of this research is to ascertain how audit quality affects the value and relevancy of accounting data, where audit quality is proxied by audit company size, audit partner gender, audit fees, audit reporting delays, and ...
Aurelia Angelina, Yan Christianto Setiawan   +1 more
doaj   +1 more source

How Political Connections Shape Corporate Sustainability: A Systematic Review and Integrative Framework for Future Research Directions

Business Strategy and the Environment, EarlyView.
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer, Mahmoud Nasr, Karim Mahran   +2 more
wiley   +1 more source