Results 41 to 50 of about 11,194 (220)
Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity
Business Strategy and the Environment, EarlyView.ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon +2 more
wiley +1 more source
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN WHISTLEBLOWING SYSTEM DI INDONESIA
Jurnal ASET (Akuntansi Riset), 2017 . Whistleblowing system is part of the internal control that has not been widely discussed in accounting research in Indonesia. This study aims to provide empirical evidence about the factors that affect the effective application of the whistleblowing ...
Cyntia Ayu Wardani, Sulhani Sulhani
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley +1 more source
Administrative Sciences, 2018 While there appears to be consensus amongst policy makers that legislation to protect whistleblowers is needed, the emerging policy question addresses what institutional framework is most fit to implement whistleblowing legislation.
Kim Loyens, Wim Vandekerckhove
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva +3 more
wiley +1 more source
How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing?
Jurnal Dinamika Akuntansi dan Bisnis, 2022 This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX).
Utpala Rani +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability reporting are central to European policy.
Daniela Preite +2 more
wiley +1 more source
Jurnal Akuntansi Keuangan dan Bisnis, 2018 Penelitian ini bertujuan untuk meneliti faktor yang menggunakan Theory of Planned Behavior/ TPB yaitu sikap, norma subjektif dan persepsi kontrol atas perilaku dengan tambahan variabel etika, untuk menjelaskan minat melakukan whistleblowing dan perilaku ...
Ari Andika Perdana +2 more
doaj
Determinan Intensi Whistleblowing: Persepsi dukungan organisasi sebagai variabel moderasi
Sosiohumaniora: Jurnal Ilmiah Ilmu Sosial dan Humaniora, 2023 Penipuan adalah masalah global yang mempengaruhi semua organisasi di seluruh dunia. Hasil survey ACFE Indonesia menunjukkan bahwa di Indonesia Fraud yang paling banyak terjadi adalah melalui whistleblowing.
Septiana Dwi Lestari, Siti Mutmainah
doaj +1 more source
From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source