Results 31 to 40 of about 2,753,148 (304)

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

Signalling ESG Misconduct: What Matters to Investors?

Business Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

Specific issues of the legal status of denunciators

Науково-інформаційний вісник Івано-Франківського університету права імені Короля Данила Галицького, 2023
Purpose. The purpose of the work is to analyze the current legislation regarding the legal status of denunciators and determine the extent to which the legal positions of various legislative acts coincide on this matter. Methodology.
Oheruk I.
doaj   +1 more source

Exploring Sustainability Reporting in the Fashion Industry Towards European Sustainability Reporting Standards: Evidence on ESRS Readiness

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability reporting are central to European policy.
Daniela Preite, Camilla Falivena, Emanuela Scarpellini   +2 more
wiley   +1 more source

Тhe role of civil society in preventing and combating corruption

Вісник Харківського національного університету імені В. Н. Каразіна Серія: «Право», 2023
ANNOTATION. Introduction. Corruption is one of the main problems that hinders the development of a democratic, legal and social state. A high level of corruption in the country makes citizens lose faith in the fairness of the law, experience restrictions
Tetyana Khabarova
doaj   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

TOPICAL LEGAL ASPECTS OF CORRUPTION COUNTERACTION IN PUBLIC PROCUREMENT

Russian Journal of Economics and Law, 2015
Objective: to analyze the current developments in the Russian legislation on corruption counteraction and the legislation on public procurement system; on this basis to study legal conflicts and gaps, and to develop proposals under the provisions of the ...
A. I. Zemlin
doaj  

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan, Norah Albishri, Bhumika Gupta, Piera Centobelli, Manlio Del Giudice   +4 more
wiley   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source