Results 51 to 60 of about 2,626,931 (281)

When Does SDG Adoption Increase ESG Risk? The Mediating Role of Risk Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate engagement with the United Nations' Sustainable Development Goals (SDGs) has expanded rapidly, yet its implications for firms' environmental, social and governance (ESG) risk remain insufficiently understood. Prior research has focused on the performance outcomes of SDG adoption while largely overlooking its potential to generate ESG
Francisco J. López‐Arceiz, Cristina Del Río   +1 more
wiley   +1 more source

The External Public Audit of the Budgetary Programs – Preparatory Activities [PDF]

Ovidius University Annals: Economic Sciences Series, 2021
Although performance audit allows greater freedom in choosing themes, The Supreme Audit Institutions select only those themes and entities which are likely to significantly contribute to performance improvement.
Cristian Dragan, Ana Cornelia Olteanu, Viorela Georgiana Stinga   +2 more
doaj  

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan, Norah Albishri, Bhumika Gupta, Piera Centobelli, Manlio Del Giudice   +4 more
wiley   +1 more source

Factors affecting fraud detection: Evidence from Indonesia’s supreme audit institutions [PDF]

Public and Municipal Finance
Type of the article: Research Article AbstractImproving fraud prevention processes requires systematic and ongoing efforts as part of implementing accountability, transparency, and integrity.
Taufeni Taufik, Meilda Wiguna
doaj   +1 more source

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

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

The Influence of Public Audit Bodies on the Effectiveness of Local Budget Governance

Administrative Sciences
Ensuring effective governance of local budgets is critical for public service delivery and sustainable development. Public audit institutions—including internal auditors and independent supreme audit bodies—are hypothesized to enhance local budget ...
Liya Mukhamedyarova, Gulmira Tussibayeva, Aliya Shakharova, Kristina Rudžionienė, Česlovas Christauskas, Aliya Rakayeva   +5 more
doaj   +1 more source

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

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
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