... accountability tools. Findings Substantive transparency reduces the prevalence and perception of greenwashing by strengthening accountability structures. Digitalization operates as an enabling but ambivalent governance infrastructure: technologies such as blockchain, artificial intelligence and natural...

...Mahdi Salehi; Homa Molavi Purpose This study aims to investigate the potential benefits of blockchain technology in enhancing corporate accountability and reporting transparency to foster a more optimistic view toward its implementation in business practices. Design/methodology/approach Data...

..., such as accountability, board efficacy and investor protection. Thus, this study aims to examine how these corporate governance pillars impact on FDI inflows among the countries in this region. Design/methodology/approach The research design is a causal longitudinal non-experimental empirical study that uses...

... in mitigating fraud risk, as reported in the literature. The paper categorises these governance mechanisms into four broad governance aspects, including board leadership and the role of ethics; (b) board characteristics, composition and structure; ownership structure; accountability. The paper proposes a guide...

... the effectiveness of SCS were identified (sustainability awareness; market access; management systems and productivity; social, environmental and economic impacts; monitoring outcomes; competition, overlapping and interoperability; stakeholder participation; and accountability and transparency). The authors argue...

...Simeon Wanyama; Bruce Burton; Christine Helliar Purpose The purpose of this paper is to examine perceptions about the nature and role of corporate governance in Uganda, with the emphasis on accountability within a stakeholder framework. Design/methodology/approach The study...