Results 51 to 60 of about 1,432 (166)

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, Belén Payán‐Sánchez, Eva Carmona‐Moreno   +2 more
wiley   +1 more source

PENGARUH KOMITMEN PROFESIONAL, LINGKUNGAN ETIKA, INTENSITAS MORAL, PERSONAL COST TERHADAP INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (STUDI EMPIRIS PADA OPD KABUPATEN BENGKALIS)

Jurnal Akuntansi Keuangan dan Bisnis, 2018
Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris: (1) Pengaruh Komitmen profesional terhadap intensi untuk melakukan whistleblowing internal (2) Pengaruh Lingkungan Etika terhadap intensi untuk melakukan whistleblowing internal (3 ...
Adhitya Agri Putra, Eka Hariyani
doaj  

A perspective on the whistleblowing intention of internal auditors: an integrated ethical decision-making model

Cogent Business & Management
The purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical decision-making model (I-EDM model).
Alfiana Antoh, Mahfud Sholihin, Slamet Sugiri, Choirunnisa Arifa   +3 more
doaj   +1 more source

Exploring Attitudes towards Whistleblowing in Relation to Sustainable Municipalities

Administrative Sciences, 2023
There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and promoting transparency in organizations.
Anastasia Cheliatsidou, Nikolaos Sariannidis, Alexandros Garefalakis, Ioannis Passas, Konstantinos Spinthiropoulos   +4 more
doaj   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza, Laura Proença Guimarães, Maria Auxiliadora Drumond   +2 more
wiley   +1 more source

The Relationship between Organizational Identification and Whistleblowing: Moderating Roles of Perceived Ethical Climate & Proactive Personality

Market Forces, 2022
Organizational whistleblowing is a preventive tool to reduce the risks of malpractice and irregularities. If a firm finds out about irregularities early, it could save from a bigger loss. Given its importance, the study has extended the Theory of Planned
Danya Farooq , Akhtar Sanjrani1 , Syed Bilal Vasty , Kumari Neelam   +3 more
doaj  

A Framework for Impression Management in Extra‐Financial Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro, Nirupa Padia, Dusan Ecim, Warren Maroun   +3 more
wiley   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello, Livio Cricelli, Serena Strazzullo   +2 more
wiley   +1 more source

Whistleblowing Based on the Three Lines Model

Administrative Sciences
Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks.
Paschalis Kagias, Alexandros Garefalakis, Ioannis Passas, Panagiotis Kyriakogkonas, Nikolaos Sariannidis   +4 more
doaj   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source