Results 151 to 160 of about 309,936 (306)
Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications [PDF]
This study examines the evolution of Turkish accounting standards to ascertain the extent of differences in Turkiye’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century.
Yayla, Hilmi Erdogan
core +1 more source
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The literature addresses decarbonisation technologies and stakeholder engagement separately, without considering partnership practices, accountability frameworks and environmental performance measurement for environmentally Sustainable Development Goals (e‐SDGs) in shipping companies.
Assunta Di Vaio +3 more
wiley +1 more source
The Mediating Role of Climate Targets in Corporate Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Corporations worldwide increasingly commit to Sustainable Development Goal 13 (SDG 13), yet the extent to which such commitments translate into measurable greenhouse gas (GHG) reductions remains uncertain. Drawing on Institutional and Legitimacy Theory, this paper examines the mediating role of climate targets in the relationship between SDG ...
Evgenia Anagnostopoulou
wiley +1 more source
Protocol for a scoping review examining the application of large language models in healthcare education and public health learning spaces. [PDF]
PLoS OneNdukwe H, Otukpa EO.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat +4 more
wiley +1 more source
Enhanced Public Auditing System
International Journal Of Engineering And Computer Science, 2017 Anpu Ann John +2 more
openaire +1 more source
Environmental Performance Drivers: A Political Cost Approach
Business Strategy and the Environment, EarlyView.ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain +2 more
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsPublic organizations face challenges in budget management accountability, including the continuously increasing budget, recurring findings of budget management non-compliance, dispersed work units across Indonesia, and limited auditor human resources ...
Sri Suharto, Heny Kurniawati
doaj
Pathways to promote the performance of healthcare financial expenditure from an audit perspective: Evidence from Hunan Province. [PDF]
PLoS OneLing S, Tang X, Shi Q.
europepmc +1 more source