Results 61 to 70 of about 10,903 (264)

The Bankruptcy according the Albanian law - Effects of practice and legal framework in setting up a structured system of Bankruptcy administration

open access: yesAcademicus International Scientific Journal, 2013
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.
Altina Xhoxhaj
doaj   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar   +2 more
wiley   +1 more source

Do ESG‐Related Managerial Capabilities Pay Off for SMEs? Evidence From the Small and Medium‐Sized Enterprise ESG Capability Measure (SM‐ESG)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi   +4 more
wiley   +1 more source

The Evolution of the Constitutional System in Albania

open access: yesAcademicus 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.
Evis Alimehmeti
doaj   +1 more source

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

open access: yesCorporate 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   +2 more
wiley   +1 more source

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

open access: yesCorporate 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

Resource allocation and growth strategies in a multi‐plant firm: Kanegafuchi Spinners in the early 20th century

open access: yesStrategic Management Journal, EarlyView., 2023
Abstract Research Summary Using detailed plant‐ and individual‐level data from a major Japanese cotton spinning company in the early 20th century, we examine the within‐firm allocation of skilled human capital in conjunction with investment in physical capital, accompanying the firm's evolving strategic priorities.
Shotaro Yamaguchi   +3 more
wiley   +1 more source

PROBLEMS OF APPLICATION AND ENFORCEMENT OF EXTRAJUDICIAL BANKRUPTCY PROCEEDINGS

open access: yesJurisprudencija, 2020
This article focuses on extrajudicial (out-of-court) bankruptcy proceedings. It discusses how the new Law on Insolvency of Enterprises has changed the legal regulation of this process.
Remigijus Jokubauskas   +2 more
doaj   +1 more source

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

open access: yesCorporate 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   +3 more
wiley   +1 more source

Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks

open access: yesCorporate 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   +3 more
wiley   +1 more source

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