Results 91 to 100 of about 591,720 (236)

Bridging Global Sustainability Objectives With Corporate Reporting Standards: Sustainable Development Goals Meet European Sustainability Reporting Standards

Sustainable Development, EarlyView.
ABSTRACT Given the complexity of the Sustainable Development Goals (SDGs), aligning corporate sustainability with them can be challenging. Drawing on systems thinking, this study examines how the European Sustainability Reporting Standards (ESRS) align with the SDGs and bridge macro‐level global goals with firm‐level metrics.
Chonlawan Thammaraksa, Caroline Aggestam Pontoppidan, Michael Zwicky Hauschild, Alexis Laurent   +3 more
wiley   +1 more source

LOCUS OF CONTROL, NORMA SUBJEKTIF, DAN WHISTLEBLOWING INTENTION DI AKUNTAN INDONESIA [PDF]

, 2020
Penelitian ini menguji karakter pribadi yang ditunjukkan oleh locus of control internal dan eksternal individu terhadap niat untuk melakukan whistleblowing intention dan apakah norma subjektif memediasi hubungan locus of control dan whistleblowing ...
Yustina, Andi
core   +1 more source

Peace and Inclusive Governance in Sustainable Development: Strengthening Institutions and Environmental Services

Sustainable Development, EarlyView.
ABSTRACT Sustainable Development Goal 16 (SDG 16) emphasizes peace, justice, and strong institutions as essential foundations for sustainable development. This study adopts a desktop‐based qualitative research approach to examine how institutional quality and governance systems influence progress toward SDG 16 and broader development outcomes.
Maryem Souiai, Hind Alkhowar, Haya Al‐Obaidli, Moza Al‐Muhannadi, Noora Alkhelaifi, Maythaa Al‐Kubaisi, Najlaa Al‐Khayareen, Shooq Al‐Sahoti, John N. Hahladakis   +8 more
wiley   +1 more source

Impact of organizational commitment and perceived seriousness on whistleblowing intention: Moderation of law protection [PDF]

Problems and Perspectives in Management
Nowadays, fraud is rampant even in local government agencies. To overcome this, whistleblowers are needed, but many officials do not yet have the courage to become whistleblowers.
Nurdiana Ningsih, Arifuddin, Asri Usman
doaj   +1 more source

Professional sustainable commitment and whistleblowing intention

Corporate Governance and Sustainability Review
This paper analyzes the dimensions of professional commitment of Government Internal Supervisory Apparatus, towards whistleblowing intention with retaliation, religiosity, organizational commitment, and locus of control as moderating variables. This research adopts a quantitative method and a survey method.
Imam Abu Hanifah, Vierina Clyde
openaire   +1 more source

Untested Feasibility as Progressive Performativity: Towards a Desirable Future Through Transformative Responsible Management Education

British Journal of Management, EarlyView.
Abstract The call for transformation in Management Education (ME) has intensified amid global crises, including the climate emergency, social inequality, and recurrent corporate misconduct. While Responsible Management Education (RME) has emerged in response to these challenges, it often struggles to move beyond symbolic gestures towards substantive ...
Janette Brunstein, Marcelo de Souza Bispo, Flavio Hourneaux Junior   +2 more
wiley   +1 more source

Investigating the factors affecting whistle-blowing by employees in the hospital

بیمارستان, 2022
Background: The occurrence of all kinds of errors and mistakes imposes many costs on the hospital and society. Whistleblowing and error reporting plays an essential role in preventing and reducing errors, but the rate of error reporting in hospitals is ...
Fatemeh Mohammadkhani Ghiasvand, Masoumeh Abbasabadi Arab, Habibollah Taherpour Kalantari, Hossein Alipour   +3 more
doaj  

Patient Safety and Organisational Accountability: Reassessing Criminal Liability Frameworks in Healthcare

The Modern Law Review, EarlyView.
Serious harm in healthcare often results from systemic failures, yet criminal accountability remains largely addressed through homicide law, gross negligence manslaughter and health‐and‐safety offences, frameworks that emphasise individual culpability and are ill‐suited to addressing organisational failings.
Sarah Bennett, Amel Alghrani
wiley   +1 more source

Understandings of whistleblowing: Dilemmas of societal culture

, 2014
In this chapter, we demonstrate that for cross-cultural research into whistleblowing to date, this has proved a substantial challenge. So far, while the research record is important, it is relatively shallow.
Brown, A J, Vandekerckhove, Wim, Brown, AJ, Rehg, Michael T, Uys, Tina, Brown, A. J., Rehg, Michael T.   +6 more
core   +1 more source

Whistleblowing Intention: The Impact of Commitment and Ethics

Asia Pacific Fraud Journal
As profit-making businesses, banks have goals for achieving profits to draw in investors and compete with rivals. Setting high goals compels all workers to put in more effort than is necessary, which might lead to fraud as a justification for target completion.
Novia Aryani, Novita Novita
openaire   +1 more source