Results 101 to 110 of about 4,912 (259)
Sfera Politicii, 2014 Before being an element of constitutional order, the judicial system is a public service. Arbitrating disputes, conflict resolution and prosecuting crimes are, first of all, valuable functions for the community.
Ovidiu Gherasim‑Proca
doaj
Conceptualizing Corporate Political Activity for Sustainability Governance—The CPA Cube
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability transformations in the economy, and related public policy decisions, are highly contested, attracting business involvement. To better understand how business influence on government impacts the success or failure of sustainability governance efforts, this paper extends the literature on corporate political activity (CPA) by ...
Burkard Eberlein, Janina Grabs
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy +2 more
wiley +1 more source
The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley +1 more source
Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Transformative change is required to address persistent and systemic drivers of biodiversity loss. There is an urgent need for innovative solutions that tackle root causes in place‐specific contexts. Evidence indicates that small, innovative, purpose‐driven businesses can serve as vehicles for developing place‐based solutions.
Shova Thapa Karki, Bradley D. Parrish
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan +2 more
wiley +1 more source
BINDING PRECEDENTS IN BRAZIL: how common law tradition can help bring stability and coherence.
Revista Acadêmica, 2018 This article was elaborated aiming on giving the audience at Cornell Law School a brief scenario of precedent-based decision-making in Brazil, and also offer a critic on Judiciary-elaborate rules.
Gustavo Perez Tavares
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Climate‐resilient food systems require simultaneously addressing climate mitigation, food security, and biodiversity conservation. Yet most policy frameworks treat these interdependent goals as separate challenges, fragmenting action across sectors.
Nikolaos Syndoukas +7 more
wiley +1 more source