Results 181 to 190 of about 67,152,328 (265)

Can ISO/IEC 17025 serve as a tool to prevent scientific fraud in chemical research laboratories?

open access: yesThe Canadian Journal of Chemical Engineering, EarlyView.
Abstract Scientific fraud has been documented across multiple disciplines, and chemistry is no exception. Recent studies indicate that contamination of materials, methodological errors, and unreliable data, results, or analyses account for over 25% of retracted publications.
Flor Monica Gutierrez‐Alcantara
wiley   +1 more source

Launching “research audit units” to curb research misconduct

open access: yesInternational Journal of Preventive Medicine, 2018
Mohammad Reza Namazi   +1 more
doaj   +1 more source

Balancing Impartiality and Advocacy: Observations, Lessons, and Suggestions From a Practicing Ombuds

open access: yesConflict Resolution Quarterly, EarlyView.
ABSTRACT Universities increasingly rely on ombuds offices as informal, impartial mechanisms for addressing conflict and strengthening institutional trust. Yet the ombuds role is frequently shaped by tension among impartiality, advocacy, and legal accountability. This paper examines the evolution of the Office of the Ombuds at the University of Maryland,
Brian Godette, Roger Ward, Leandra Cate
wiley   +1 more source

Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed   +2 more
wiley   +1 more source

CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley   +1 more source

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu   +1 more
wiley   +1 more source

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