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
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Establishing AI-driven evaluation standards and human-in-the-loop guidance for digital first aid education: a perspective. [PDF]
Front Public HealthSong Y, Luan X, Chen X.
europepmc +1 more source
Symbolic or Substantive Action: Intent, Effort, and Results
Business Strategy and the Environment, EarlyView.ABSTRACT Many firms have made ambitious climate pledges since the Paris Agreement of 2015. These pledges may be symbolic or substantive, but the literature is fragmented in defining these two terms. We propose a conceptual framework with three frames to delineate symbolic from substantive action: Intent—underlying motivations for engaging in climate ...
Vincent Xinyi Gu +1 more
wiley +1 more source
Auditing and Monitoring Artificial Intelligence Systems in Healthcare: A Multilayer Framework for Bias Detection, Explainability, and Regulatory Compliance. [PDF]
CureusPalama V +5 more
europepmc +1 more source
Circular Economy Pathways for Airport Climate Change Mitigation
Business Strategy and the Environment, EarlyView.ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli +3 more
wiley +1 more source
Hybrid net powered large scale audit of dataset licensing and attribution practices for enhanced transparency and compliance. [PDF]
Sci RepAyyamperumal V +3 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Artificial intelligence and digital health equity: a post-pandemic evidence synthesis and implementation safeguards framework. [PDF]
Front Digit HealthOkwei ANN.
europepmc +1 more source