Results 61 to 70 of about 378,193 (344)

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan, Usman Sufi, Franklin Nakpodia   +2 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni, Lucio Masserini, Zeila Occhipinti, Roberto Verona   +3 more
wiley   +1 more source

SHAREHOLDERS´ CLAIMS OF A BANK IN BANKRUPTCY ON THE BASIS OF SHARE HOLDINGS

Pravo, 2007
Rehabilitation, bankruptcy and liquidation procedure are regulated by bankruptcy act. In this matter as general provision compulsory adjustment, bankruptcy and liquidation act are applied.
Miroslav Vrhovšek, Vladimir Kozar
doaj  

Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Climate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies.
Rosella Carè, Massimiliano Cerciello, Nathalie Lévy, Simone Taddeo   +3 more
wiley   +1 more source

Clarifying the concepts of bankruptcy, non-creditworthiness and insolvency of legal entities in the context of sanctions and import substitution

Russian Journal of Economics and Law
Objective: to propose a new vision of the terms “bankrupt”, “bankruptcy”, “bankruptcy of legal entities”, “non-creditworthiness” and “insolvency”, corresponding to the current situation of counteracting sanctions and developing import substitution in the
D. V. Manushin
doaj   +1 more source

Management of the taxation on tourism operators, an important component of revenues and investments in the tourism sector

Academicus International Scientific Journal, 2012
The aim of this article is to present the concept of bankruptcy as a legal judicial procedure to be followed in case that the legal or natural person becomes insolvent.
Ylvije Borici-Kraja, Elez Osmani
doaj   +1 more source

CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link.
Patrick Velte
wiley   +1 more source

DNA Development and its Importance

Academicus International Scientific Journal, 2011
The aim of this article is to present the concept of bankruptcy as a legal judicial procedure to be followed in case that the legal or natural person becomes insolvent.
Artur Gaxhi
doaj   +1 more source

Bankrupt Estoppel: The Case for a Uniform Doctrine of Judicial Estoppel as Applied Against Former Bankruptcy Debtors [PDF]

, 2012
This Note examines the role judicial estoppel plays in supporting the U.S. federal bankruptcy regime. Though once considered an obscure doctrine, the use of judicial estoppel to bar pursuit of previously undisclosed claims by former bankrupts has grown ...
Hilmo, Eric
core   +1 more source