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The main objective of this book is to provide both academics and practitioners with a global vision of the evolution of internal auditing in a fast-changing business landscape driven by digital transformation. The book also investigates the impact of the COVID-19 pandemic on internal auditing.
By covering a range of perspectives across economic, social and moral life, the book will shed light on the problems and possible solutions to sustainable development and the triple bottom line of people, planet and profit, under the umbrella of morals and divine law.
Sustainability Reporting and Integrated Reporting deal with organizations' articulation and disclosure of their social and environmental impact on various groups in society. This book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the
This book traces the logic behind the decision patterns of female involvement in governance and management. In particular, it identifies the patterns of women's presence on corporate boards, with respect to theoretical and conceptual argumentation, policy and regulatory implication, as well as practical adaptation. The phenomenon of women on corporate boards is analyzed in the context of different political, cultural and institutional environment addressing challenges in both developed and emerging economies. The role of female directors is viewed as one of the crucial aspects in corporate governance, adding to the quality of control and management.
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