Results 211 to 220 of about 43,581 (343)

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio   +2 more
wiley   +1 more source

Supply Chain Diversification and Industrial Policies to Strengthen Economic Security

open access: yesAsian Economic Policy Review, EarlyView.
ABSTRACT Recently, global supply chains have been disrupted because of geopolitical factors and industrial policies induced by national security concerns. Under these circumstances, creating supply chain resilience and strengthening economic security are of great interest to researchers, policymakers, and business people.
Yasuyuki Todo
wiley   +1 more source

Shoah pornography: the Stalag phenomenon in Israel during the 1960s. [PDF]

open access: yesFront Psychol
Spiegel J   +4 more
europepmc   +1 more source

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