Results 171 to 180 of about 598,403 (282)

Can Scope Make a Difference? Assessing the Reach of Due Diligence Laws in Supply Networks

open access: yesGlobal Policy, EarlyView.
ABSTRACT Human rights and environmental due diligence (HREDD) laws seek to make companies legally accountable for adverse social and environmental impacts across their supply chains. Although jurisdictionally bounded, these laws rest on the assumption that their influence can extend globally through supply networks.
Vera Săvulescu, Luc Fransen
wiley   +1 more source

Scaling Democratic Deliberation for Transnational Governance Through Civil Democracy

open access: yesGlobal Policy, EarlyView.
ABSTRACT Global governance no longer confronts merely a democratic deficit but active delegitimation: International organizations are losing democratic member majorities and facing domestic politicization and defunding, whereas autocracies capture the vocabulary of democratization for statist ends.
Hanno Scholtz
wiley   +1 more source

Atlantica Cinemas Limited: Behind the Screens at a Small Business Audit Atlantica Cinemas Limited : dans les coulisses de l'audit d'une petite entreprise

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This CPA‐style case focuses on Atlantica Cinemas, an independent cinema chain operating in Atlantic Canada. Students are called upon to draft an audit planning memo that considers the nature of the company's operations, structure, and ownership. Several key financial reporting issues are also explored.
Ryan Stack, Ashley Doyle, Zac Konings
wiley   +1 more source

CEO Tenure, CEO Gender Diversity, and the Quality of Carbon Reporting: Empirical Evidence From New Zealand

open access: yesAccounting &Finance, EarlyView.
ABSTRACT The study examines whether and how Chief Executive Officer (CEO) tenure and gender diversity influence the quality of carbon reporting (QCR), an increasingly significant dimension of non‐financial reporting in the era of climate change risk.
Muhammad Nurul Houqe   +2 more
wiley   +1 more source

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