Results 151 to 160 of about 449,722 (304)

Parliamentary Interrogation in Iraq's Permanent Constitution and its Role in Parliamentary Oversight [PDF]

مجلة دراسات إقلیمیة, 2022
openaire   +1 more source

Sustainability Disclosure and Firm Value: External ESG Evaluation and the Role of Advertising Intensity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether sustainability reporting becomes relevant to firm value partly through externally evaluated ESG performance and whether this process varies with firms' communication environments. Using firm‐year data on Korean listed firms from 2019 to 2021, we estimate regression models with year and industry fixed effects and ...
Jaehyun Park, Hyuk Kwon
wiley   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello, Livio Cricelli, Serena Strazzullo   +2 more
wiley   +1 more source

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen, Laura Kainiemi, Jarkko Levänen   +2 more
wiley   +1 more source

Board Composition and Corporate Waste Generation: A Cross‐Country Analysis of Tenure, Cultural Diversity, and Director Skills

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate waste generation is a material environmental outcome embedded in firms' production technologies, process design, resource use, and managerial execution. Although boards do not directly manage operational waste, they may shape waste‐related outcomes through strategic oversight, environmental investment approval, target‐setting, and ...
Hala Zaidan, Rasmi Meqbel, Muntaser J. Melhem, Khaldoon Albitar   +3 more
wiley   +1 more source

Toward global standards for SaMD: introducing a proposal for Good Digital Medicine Practices (GDMP). [PDF]

NPJ Digit Med
Cesario A, Chinni F.
europepmc   +1 more source

Scrutinizing public expenditures: assessing the performance of public accounts committees [PDF]

In 2002, David McGee wrote a comprehensive report on two important elements in the system of public financial accountability, namely the office of the Auditor General and the parliamentary oversight committee commonly referred to as the Public Accounts ...
Sahgal, Vinod, Woodley, William, Stapenhurst, Rick, Pelizzo, Riccardo   +3 more
core  

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

Policy absence and school meal provision in Türkiye: a structured narrative review and policy analysis. [PDF]

Front Nutr
Yılmaz Yıldız SB.
europepmc   +1 more source

Corporate‐Community Land Governance for Peace: A Governance Materiality Framework for CSR, ESG, and Sustainable Agribusiness

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Within corporate social responsibility (CSR) and environmental, social, and governance (ESG), there is a gap. This paper aims to fill that gap by building on a previous empirical study. It introduces the Land Governance Materiality Framework (LGMF), which redefines land governance as a critical governance skill that impacts ESG performance ...
Ifedayo Grace Malachi, Reza Eslamipoor
wiley   +1 more source