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Sustainable development and the Triple Bottom Line integrated sustainability concept focus on the choices between the imperatives of economic efficiency, social development and environmentalsustainability. Corporate governance is being imposed by stakeholders and corporate socialresponsibility...
Persistent link: https://www.econbiz.de/10009457781
Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing. Design/methodology/approach Sixty-six internal...
Persistent link: https://www.econbiz.de/10009483469
Purpose – The purpose of this paper is to propose a new model of corporate governance that is holistic – incorporating internal and macro perspectives across legal, regulatory, sociological, ethical, human resource management, behavioural and corporate strategic frameworks. Researchers have...
Persistent link: https://www.econbiz.de/10009483969
business ethics glass ceiling. Although the problem of corruption‘s negative impact on economic growth is well documented, this …-term coping strategy fosters the glass ceiling constraint that is the subject of this paper. The business ethics glass ceiling is … ceiling and provides suggestions for additional research on the intersection of corruption and ethics constraints in emerging …
Persistent link: https://www.econbiz.de/10009476965
corporate world. However, the role played by stakeholders such as managers, NGOs, governments, and corporate peers, in …
Persistent link: https://www.econbiz.de/10009481899
Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...
Persistent link: https://www.econbiz.de/10009484060
codes of ethics (OCE) in Sweden. Design/methodology/approach – The measurement and structural properties of four OCE …
Persistent link: https://www.econbiz.de/10009483941
Wie müsste eine faire Lösung des Klimaproblems aussehen? Wie sollten wir Pflichten und finanzielle Lasten der nötigen CO2-Reduktionen verteilen, wenn es dabei gerecht zugehen soll und keiner übervorteilt werden darf? In meiner Antwort auf diese ethischen Fragen stütze ich mich auf einen...
Persistent link: https://www.econbiz.de/10009467052
Den Aufsichtsräten innerhalb des deutschen Corporate Governance Systems ist in den letzten Jahren erhöhte Aufmerksamkeit zugekommen. Es wurden Empfehlungen und gesetzliche Vorschriften formuliert, die die Zusammensetzung des Aufsichtsratsgremiums sowie dessen Tätigkeiten betreffen. Diesem...
Persistent link: https://www.econbiz.de/10009475315
The first part of this thesis analyzes and quantifies the magnitude of executive remuneration disclosure of the world’s 245 largest exchange-listed banks, using annual reports as the primary source of information, and the diverse disclosure rules in the 31 countries in which these banks are...
Persistent link: https://www.econbiz.de/10009451182