Results 61 to 70 of about 2,215,902 (288)

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2008; Other title: Financial and Compliance Audit Reports published in 2008

, 2008
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Financial and Compliance Audit Report : Kansas Lottery, Fiscal Year 2008 (November 2008) Compliance and Control Audit Report : Statewide Medical Expenditures-Reviewing ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

Supreme Audit Institutions Independence Index

, 2021
This report aims to inform and better equip World Bank task teams and development partners to support the strengthening of Supreme Audit Institutions (SAIs) in client countries. It also aims to help focus the ongoing collaboration between the International Organisation of Supreme Audit Institution (INTOSAI) and development agencies to address the ...
openaire   +3 more sources

PERFORMANCE AUDIT: A CROSS-COUNTRY COMPARISON OF PRACTICES OF SELECTED SUPREME AUDIT INSTITUTIONS

Business: Theory and Practice, 2019
This study aims to present the conceptual framework of performance audits impact that support our investigation of the process of selection performance audit topics at Supreme audit institutions (SAIs) level. The results of the study include the technique for choosing performance audit topics used by the Lithuanian SAI and the SAI of the Netherlands ...
Vasiliauskienė, Monika, Daujotaitė, Dalia   +1 more
openaire   +5 more sources

Climate Vulnerability and Sovereign ESG Performance: The Conditioning Roles of Adaptation Innovation, Institutional Quality and Robot Adoption

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The intensification of physical climate risk presents a critical question for global sustainability governance: does exposure to climate hazards strengthen or weaken a country's environmental, social and governance (ESG) performance? This study investigates the relationship between climate vulnerability and country‐level ESG performance across
Alanoud Al‐Maadid, Mohamed Sami Ben Ali, Brahim Bergougui   +2 more
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2005; Other title: Financial and Compliance Audit Reports published in 2005

, 2005
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : Corporation Commission (March 2005) Compliance and Control Audit Report : Juvenile Correctional Facilities (July 2005) Financial ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

The Quality of Audits by Supreme Audit Institutions

, 2021
Public sector auditing provides unbiased, objective assessments of public sector programs, policies, operations, and results to detect whether public resources are managed responsibly and effectively to achieve intended results and to instill confidence among citizens and stakeholders.
openaire   +1 more source

Supreme Audit Institutions: Supremely Superfluous? A Cross Country Assessment [PDF]

This is the first study that assesses the economic effects of supreme audit institutions (SAIs) on a cross country basis. Drawing on two distinct sources (a survey carried out by the International Organization of the SAIs in the early 90ies and an OECD ...
Lorenz Blume, Stefan Voigt
core  

How Does Carbon Offsetting Affect Firms' Emitting Behaviour? Global Evidence

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In light of the growing emphasis on corporate carbon reduction efforts, this study investigates the effectiveness of carbon offsetting in curbing corporate pollution levels using a global sample of firms. The analysis indicates that carbon offsetting is positively associated with corporate carbon emissions.
Gbenga Adamolekun
wiley   +1 more source

THE REFERENCE MODEL OF CONTROL INSTITUTION AGENT: EXPERIENCE PRODUCT OF INTOSAI

Соціальна економіка, 2020
The article gives a research to establish the mental representations of the reference model agent of the Institute of Control Supreme Audit Institution (SAI) through the prism of supranational concentrated experience of the International organization of ...
Adriy Khmelkov
doaj   +1 more source