Search Results - subject_exact:"Compliance-Management"

Compliance & integrity as leadership task and means for shaping an ethical corporate culture: Guidance for business practice

Grüninger, Stephan; Altmeyer, Melanie; Kissmehl, Quirin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015604854

The interplay between operational supply chain transparency and sustainable supply chain : does supply chain complexity and business regulatory compliance matter?

Amoh Junior, Prince; Fianko, Alexander Otchere; Boateng … - 2026

This study examines the relationship between operational supply chain transparency (OSCT) and sustainable supply chains using business regulatory compliance (BRC) as a moderator and supply chain complexity (SCC) as the mediator in manufacturing firms in Greater Kumasi, Ashanti region.The survey...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655283

From control to value : how Governance, Risk management and Compliance improve operational efficiency and company reputation in Saudi technology-driven firms

Aloulou, Wassim J.; Alshohail, Nawaf F. - 2026

This study investigates the impact of Governance, Risk management, and Compliance (GRC) practices on operational efficiency and corporate reputation. Drawing on the Resource-Based View (RBV), Stakeholder Theory, and the signaling perspective, it conceptualizes GRC as a set of organizational...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611400

Compliance & integrity as leadership task and means for shaping an ethical corporate culture : enablement, effective empowerment, effectiveness testing : guidance for business practice

Grüninger, Stephan; Altmeyer, Melanie; Kissmehl, Quirin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596177

From compliance to resilience : integrating additional risk factors into AML Business Risk Assessments

Popova, Yelena; Cernisevs, Olegs; Kalmane-Pivkina, Evita - 2026

Risk-based approaches constitute the cornerstone of contemporary anti-money laundering (AML) regulatory frameworks, requiring institutions to conduct Business Risk Assessments (BRAs). While the customer risk assessment component is well-defined across key regulatory dimensions, the "additional...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656203

Beyond compliance : governance, diversity and sustainability as strategic drivers of corporate value in emerging markets : editorial

Murthy, S Sreenivasa; J, Kiranmai - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656400

Regulatory and compliance issues in AI-driven financial services

Nahidi, Narmin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651226

Corporate social responsability and ESG directives

Zribi, Wissal; Mauchaussee, Marion; Brou, Jean Claude - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651963

The double-edged sword of integrity : how ethical compliance attenuates the capability-performance link in Ghana’s local government projects

Kornu, Reuben Kormla; Dzansi, Dennis Yao; Atiase, … - 2026

Public project performance is shaped by both organisational capability and governance controls, yet the interaction between these factors remains underexamined in decentralised public administration contexts. This study examines the direct effects of team capability and ethical compliance on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653700

Compliance management and investment efficiency in state-owned enterprises : evidence from China

Zheng, Dengjin; Xu, Yan; Wenren, Yangyang - 2024

Drawing on the implementation of the compliance management guidelines issued by China's SASACs, we construct a quasi-natural experiment to examine the impact of the implementation of these guidelines on the investment efficiency of SOEs. The investment efficiency of SOEs is significantly...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580193

Leadership characteristics and digital transformation in an emerging market : the moderating effect of compliance pressure

Bui Quang Tuyen; Do, Vu Phuong Anh; Ta Huy Hung; Mai … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331932

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Leadership characteristics and digital transformation in an emerging market : the moderating effect of compliance pressure

Bui Quang Tuyen; Do, Vu Phuong Anh; Ta Huy Hung; Mai … - 2025

Article

The impact of EU Taxonomy for Sustainable Activities on European utilities' performance

Tonnarello, Federica; Vermiglio, Carlo; Migliardo, Carlo; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358097

Evaluating the role of protection motivation theory in information security policy compliance : insights from the banking sector using PLS-SEM approach

Alrawhani, Ebrahim Mohammed; Awanis Romli; Al-Sharafi, … - 2025

This research investigated the behavior related to compliance with information security policy in the Yemeni banking sector by using the protection motivation theory (PMT). While PMT has been a prominent framework in understanding information security compliance, previous research has produced...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358574

The impact of Shariah compliance on firm's performance and risk

Farhat, Amel; Hili, Amal - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358983

Existence, antecedents and consequences of non-compliance in mobile app markets

Kesler, Reinhold; Skiera, Bernd; Kraft, Lennart; … - 2025

Digital platforms, now ubiquitous intermediaries in the modern economy, claim to uphold governance rules to ensure a level playing field for their participants. However, there is limited research exploring whether digital platforms fulfill this claim. Furthermore, the antecedents and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359702

Using Top-Down Compliance Gap Techniques to Supplement the Compliance Risk Management Framework

D'Agosto, Elena - 2025

Traditional top-down tax gap assessments identify the size of a tax gap, but not its origins. By extracting more granular information from top-down tax gap assessments, and combining this information with compliance risk management (CRM) techniques, it is possible to: improve the accuracy of CRM...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015328291

Beyond compliance : embedding impact through innovative finance

Alvarez von Gustedt, Alejandro; Briaud, Patrick; Imm, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329048

The moderating role of Shariah compliance on the relationship between ethical commitment and corruption in Malaysian companies

Siti Nurain Muhmad; Ahmad Firdhauz Zainul Abidin; Siti … - 2025

Corporate ethics and corruption have garnered academic attention in recent decades. This study aims to gain insight into the relationship between ethical commitment and corruption and examine the moderating effect of Shariah compliance on this relationship. This study used 453 Malaysian...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015418370

Culture and constitutional compliance

Gutmann, Jerg; Lewczuk-Czerwińska, Anna; Lewkowicz, Jacek - 2025

onstitutions as the formal foundation of a country's legal and political system have important economic and political effects. Yet, we still know little about why constitutions set effective constraints on politicians in some societies, while being largely disregarded in others. Here, we ask if...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466899

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Culture and constitutional compliance

Gutmann, Jerg; Lewczuk-Czerwińska, Anna; Lewkowicz, Jacek - 2025

Book / Working Paper

Ethics and compliance committee : 2024 annual report

2025

The Ethics and Compliance Committee rules and makes decisions on any conflict of interest of any member and former member (during their cooling-off period) of the Board of Directors or the Management Committee. The Committee provides opinions on any conflict of interest of a member or an...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015452986

EIB Group compliance activity report 2024

2025

The EIB Group Compliance Functions, composed of the EIB and EIF Compliance Functions, regularly adapt their policies, practices and systems in line with the EIB and EIF risk appetite frameworks, market trends, the regulatory landscape and best practice. Compliance is considered throughout the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453011

Taxation, compliance, and clandestine activities

Bandyopadhyay, Subhayu; Marjit, Sugata; Pinto, Santiago M. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015408881

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Taxation, compliance, and clandestine activities

Bandyopadhyay, Subhayu; Marjit, Sugata; Pinto, Santiago M. - 2025

Book / Working Paper

The compliance officer in nonprofit cooperative societies : validation of the figure through the best–worst method

Ortega-Rodríguez, Cristina; Labella, Álvaro; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015431576

Compliance & Integrity als Führungsaufgabe und Kulturgestaltung : enablement, effective empowerment, effectiveness testing : Handreichung für die Unternehmenspraxis

Grüninger, Stephan; Altmeyer, Melanie; Kissmehl, Quirin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015431983

Nachhaltigkeitsbezogene Rechts- und Compliance-Risiken in der Lieferkette und Bedeutung von Compliance-Klauseln

Bourgeois, Janique - 2025

Die Frage, ob und inwieweit Unternehmen für rechts- oder regelwidriges Verhalten ihrer Lieferanten im Bereich der Nachhaltigkeit haften, gewinnt vor dem Hintergrund zunehmender regulatorischer Anforderungen und wachsender gesellschaftspolitischer Erwartungen an Bedeutung. Die vorliegende...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015437660

Subsidiarity : mechanisms for monitoring compliance

Baraník, Kamil - 2025

The principle of subsidiarity requires decisions to be taken at the lowest practical level of government without, however, jeopardising mutually beneficial cooperation at the supranational level. Recent decades have seen efforts to strengthen the subsidiarity principle in EU law, including the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439606

Managing compliance risk in organisations in the transport-forwarding-logistics sector

Winnicka-Wejs, Alicja; Kwarcińska, Agnieszka - 2025

Objective: To analyse and evaluate compliance risk management in organisations operating in the transport-forwarding-logistics (TFL) sector. Research Design & Methods: A comparative analysis of the social reports of TFL companies submitted from 2019 to 2023, considering the issues of compliance...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015446266

SCoREBOARD : tenth compliance and progress report

2025

This report is part of a series of regular reports published by the Eurosystem's Advisory Group on Market Infrastructures for Securities and Collateral (AMI-SeCo) covering the progress made in defining and assessing compliance with the standards included in the Single Collateral Management...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015431100

Regulatory Technology (Reg Tech) as an enhancement of compliance processes in financial institutions

Dziawgo, Tomasz - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609328

Integration of marketing into the public administration system : Ukrainian experience and prospects : monograph

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610302

Does capital structure mediate the relationship between corporate governance compliance and firm performance? : empirical evidence from Pakistan

Shakri, Irfan Haider; Yong, Jaime; Xiang, Erwei - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611299

Islamic Republic of Mauritania: Strengthening Governance and Compliance Management in the Free Zone of Nouadhibou

Sakr, Fadia - 2025

A capacity development mission was held in Nouakchott, Mauritania, from May 4 to 16, 2025, to support tax and customs compliance and governance in the Free Zone of Nouadhibou (FZN) following the July 2024 law

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613120

Achieving desired compliance performance in public procurement : does embedding a culture of performance orientation matter?

Harun, Magoti; Salema, Gladness; Matto, Mordecai - 2025

Despite the efforts made by governments to restructure public procurement, there continues to be an increase in regulatory noncompliance. In this study, we explore whether embedding a performance orientation culture in public officials involved in public procurement helps to achieve satisfactory...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614237

Factors influencing employee compliance with information security policies : a systematic literature review of behavioral and technological aspects in cybersecurity

Delso-Vicente, Alberto-Tomas; Diaz-Marcos, Luis; … - 2025

This study investigates the factors influencing employee compliance with information security policies, with a specific focus on the interplay between behavioral and technological elements shaping employee behavior. Compliance with these policies is critical in safeguarding organizational assets...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614434

Beyond compliance : exploring the synergy of Islamic Fintech and CSR in fostering inclusive financial adoption

Alsmadi, Ayman Abdalmajeed - 2025

This research examines the relationship between Islamic Fintech and corporate social responsibility (CSR) in the pursuit of extending financial use to all layers of society. It aims at understanding key influencers such as Sharia compliance, perceived financial benefits, ease of technology uses...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614495

Indirect effects of simplified tax communications on compliance

Celik Katreniak, Dagmara; Cingl, Lubomír; Lorko, Matej - 2025

This study investigates how simplified tax communications influence compliance through direct cognitive effects and via indirect emotional and moral pathways. We conduct a controlled laboratory experiment in which we expose subjects to stylized letters from a tax authority. The letters vary in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616220

Promoting fisheries compliance

2025

EFCA promotes the highest common standards for the control, inspection and surveillance under the Common Fisheries Policy (CFP). The purpose of the European Fisheries Control Agency is to ensure a high, uniform and effective level of control, inspection and compliance with the rules of the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554585

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Promoting fisheries compliance

2025

Book / Working Paper

Tax compliance management systems in German tax audits : an analysis of practical experiences

Schulz, Kim Alina; Sureth-Sloane, Caren - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556195

Sustainable metaverse ecosystems : from ESG compliance to multilayer network scalability

Moro Visconti, Roberto; Cruz Rambaud, Salvador; López … - 2025

This study examines the emerging sustainability of metaverse ecosystems, which combine multiple virtual and augmented reality spaces where users interact. ESG criteria, which align with the Sustainable Development Goals and promote economic and financial sustainability, represent best practice...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015557801

Operating rules of the Ethics and Compliance Committee : July 2025

2025

The Ethics and Compliance Committee (hereafter "ECC" or "Committee") is established pursuant to Art. 11.4 ofthe Rules of Procedure ofthe European Investment Bank (hereafter the "EIB orthe "Bank"). It shall exercise all powers attributed to it.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015520811

Conflict victimization shapes norms of rule compliance : evidence from Colombia

Agneman, Gustav - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015583389

Non-linear ESG impact on stock returns : the role of Sharīʿah compliance

Lee Chee Loong; Tan, Ai Lian; Nurul Afidah Mohmad Yusof; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015606374

Editorial: journal rebranding : safeguarding academic integrity and indexing compliance

Sairally, Beebee Salma - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015606381

Governments' assessments of corporate anti-corruption compliance

2025

Governments expect companies to go beyond the adoption of anti-corruption compliance programmes by assessing their actual effectiveness in mitigating corruption risks and promoting a culture of integrity. This paper takes stock of existing guidance from public authorities on anti-corruption...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629237

Companies' assessments of anti-corruption compliance

2025

In the last decade, companies around the globe have significantly invested in the development of anti-corruption compliance programmes. Assessing the effectiveness of these programmes has proven challenging and requires that companies go beyond a box-checking approach, set clear objectives,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015630603

Social entrepreneurship : challenges, risks, and opportunities

Vañó, José Vañó - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640321

Developing a compliance index to improve the performance of major state-owned enterprises : an analysis of South Africa

Galane, Oupa Madala; Makoni, Patricia Lindelwa; … - 2025

Performance evaluation frameworks are essential for monitoring and enhancing the performance of state-owned enterprises (SOEs). Nonetheless, the existing frameworks exhibit particular deficiencies in delivering a comprehensive assessment of SOE performance or facilitating significant...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481091

A framework to improve the compliance guideline for critical ICT infrastructure security

Park, Jinyong; Tae Sung Kim - 2025

The security of critical ICT infrastructure is very important because it is directly related to the safety and lives of the people, and a successful cyber-attack can cause catastrophic damage. According to Korean laws, all critical ICT infrastructures are required to confirm the implementation...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015414031

Discretionary enforcement and strategic compliance

Baris, Omer F.; Gupta, Shreekant; Araral, Eduardo - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015575543

Compliance in international logistics' finance : anti-money laundering and know-your-customer

Oldenburg, Dorle Katharina; Ostendorf, Thomas - 2025

Approximately sixty percent of German goods exports are transported via sea freight. The international shipping industry is dominated by firms registered in offshore centers with little transparency. Criminals feel invited to abuse these opaque constructions for laundering their illegally...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395730