Results 141 to 150 of about 927,405 (301)
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 Performance Fee Purpose Modernization: on the Way from a Coercion Measure to a Liability Measure
Introduction: 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
Administrative coercion: problems of legislation of the Russian Federation
Исследование вопросов, связанных с административным принуждением, является одним из важных и самых дискуссионных вопросов с точки зрения применения таких мер. Рассматривается с различных научных точек зрения содержание такой категории, как «административное принуждение», особенности административного принуждения, связанные со статусом и полномочиями ...
openaire +1 more source
Utah Administrative Code 1989, Volume 1
Series 83623 | Utah Division of Administrative Rules | Utah Administrative Code | Utah Administrative Code 1989, Volume 1The Utah Administrative Code is the authorized compilation of the administrative law of Utah (See Utah Code Section 63-46a-16 (1987 ...
Utah Division of Administrative Rules
core
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
Utah Administrative Code 1987-1988, Volume 1
Series 83623 | Utah Division of Administrative Rules | Utah Administrative Code | Utah Administrative Code 1987-1988, Volume 1The Utah Administrative Code is the authorized compilation of the administrative law of Utah (See Utah Code Section 63-46a-16 ...
Utah Division of Administrative Rules
core
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
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
Ideas of Police Science during the Soviet Period of Development of Administrative Law Science
In this article, an attempt of the retrospective analysis of formation and development of ideas of an order of regulation of the public guarding (police) relations during the Soviet period of development of administrative law science is made.
Yury Nikolaevich Ovsyannikov
doaj
ADMINISTRATIVE AND STATE COERCION: GENERAL THEORETICAL ANALYSIS
D.V. Kalashnyk +2 more
openaire +1 more source

