Results 141 to 150 of about 2,160,584 (350)

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli   +2 more
wiley   +1 more source

Pengaturan dan Implementasi Prinsip Netralitas Aparatur Sipil Negara di Indonesia

open access: yesJurnal Media Hukum, 2017
The State Civil Apparatus has a very important role in the implementation of the tasks of government and nation-building. Therefore, the State Civil Apparatus is an apparatus free from political intervention. In other words, as stated in the legislation,
Bagus Sarnawa
doaj  

Environmental Credit Risk, Climate Change and Bank Performance: Evidence From a Global Panel of Banks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti   +2 more
wiley   +1 more source

Liberty and Property in the Patent Law [PDF]

open access: yes, 2002
Patents have seldom troubled civil libertarians. A specialized form of property, patents seemed pertinent to the technologies of traditional industry but little else.
Thomas, John R.
core   +1 more source

Dual Role Executives and Corporate Membership of Emission Trading Schemes: The Role of Board Structure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle   +3 more
wiley   +1 more source

Disentangling the Effects of Firm‐Level Climate Risk and Capital Market Signalling: Evidence From Stock Price Informativeness

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur   +4 more
wiley   +1 more source

THE ACTUALITY CONCERNING THE ISSUE OF PROPERTY IN THE NEW CIVIL CODE REPORTED TO THE CIVIL CODE IN FORCE [PDF]

open access: yes
A reflex of any modern Nation’s wishing to express themselves as a stroke of its socio-economic development is the institutionalization of some legal rules which orders social relationships.
Ioan SABÃU-POP
core  

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