Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
The Relationship of Micro and Macro Worries on the Acceptability of Corruption: The Role of Basic Human Values. [PDF]
Psychol RussMaklasova EV, Tatarko AN, Boehnke K.
europepmc +1 more source
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
wiley +1 more source
Investigating the relationship between corruption and health system outcomes in Central and Eastern Europe. [PDF]
Eur J Public HealthVarkonyi P +3 more
europepmc +1 more source
How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López +3 more
wiley +1 more source
Political and institutional determinants of the Colombian health system financing fragmentation: an exploratory qualitative study of stakeholders' and policymakers' perspectives. [PDF]
BMC Health Serv ResLosada-Trujillo N +3 more
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Public organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023.
José Solana‐Ibáñez +1 more
wiley +1 more source
A model of moral justice for medical universities: A structural equation modeling approach to ethical leadership and organizational integrity. [PDF]
J Educ Health PromotOstadi M +2 more
europepmc +1 more source
Previous research has suggested that individuals’ corruption perceptions are determined by a number of socioeconomic, cultural and demographic characteristics. Less research has been performed on how attitudes affect these perceptions, but some findings lead us to believe that political trust functions as a mental shortcut when individuals estimate ...
openaire +1 more source