Results 101 to 110 of about 4,783 (256)
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source
Administrative and legal foundations of land relations protection in Ukraine
Аналітично-порівняльне правознавствоThe article is devoted to a comprehensive analysis of the administrative-legal principles of land relations protection in Ukraine. The work analyzes the essence of land protection as a legal category and its place in the system of environmental and land
V.O. Timashov +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia +3 more
wiley +1 more source
The definition of administrative coercion for committing and administrative offense [PDF]
Visnik Nacional’nogo universitetu «Lvivska politehnika». Seria: Uridicni nauki, 2017 openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief +3 more
wiley +1 more source
The Performance Fee Purpose Modernization: on the Way from a Coercion Measure to a Liability Measure
Теоретическая и прикладная юриспруденцияIntroduction: The article examines the formation of key approaches to the performance fee purpose, tracing its evolution from a coercion measure to a public-law (administrative) liability measure within domestic legislation and law enforcement practice ...
D. D. Keleinikova
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The valorization of construction and demolition timber is essential to advancing circular economy objectives but remains constrained by fragmented organizational, network, and institutional practices. For firms in the construction sector, this represents a critical strategic adaptation challenge.
Reeko Watanabe +6 more
wiley +1 more source