Results 61 to 70 of about 591,720 (236)
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
NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI
Jurnal Akuntansi Indonesia, 2018 This study aims to examine the factors that can affect the economics student intention of doing whistleblowing. The variables used in this study refer to the Theory of Planned Behavior is the attitude towards behavior, subjective norms, and perceived ...
Afuan Fajrian Putra, Yestias Maharani
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +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
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 +2 more
wiley +1 more source
Antecedents of Whistleblowing Intentions: Evidance in Local Government Agencies
Akrual: Jurnal Akuntansi, 2022 This study aims to analyze the relation of attitude, ethical climate-principle, perceived behavioral control, and personal cost on whistleblowing intention with organizational commitment as a moderating variable. This study uses the moderating regression
Nanang Shonhadji
doaj
The Determinant of Whistleblowing Intention in the Case of Bank Fraud
Binus Business Review, 2021 Banking transactions in Indonesia have experienced very rapid development in line with the need for financing in the real sector. However, along with this rapid development, fraud is still a classic problem in the banking sector.
Nanang Shonhadji
doaj +1 more source
Theory of planned behavior and whistleblowing intention [PDF]
Jurnal Keuangan dan Perbankan, 2019 This research examined the theory of planned behavior (TPB) as predictor whistleblowing intention. According to TPB, it is difficult to posit whistleblowing as actual behavior. Whistleblowing is more suited to be posited as intention. Intent means the likelihood of actual behavior occurred.
Tarjo +3 more
openaire +2 more sources
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 +3 more
wiley +1 more source
DAMPAK SELF EFFICACY, MORAL INTENTION DAN BUDAYA ETIS ORGANISASI TERHADAP WHISTLEBLOWING INTENTION [PDF]
, 2019 Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh Self Efficacy, Moral Intention dan Budaya Etis Organisasi terhadap Whistleblowing Intention.
JANNAH, RIMATUL
core +1 more source