Results 181 to 190 of about 309,277 (264)

Reforming International Investment Treaty Practice: Comparing Policy Innovation in Australia and Uruguay

open access: yesGlobal Policy, EarlyView.
ABSTRACT The Philip Morris lawsuits against Australia and Uruguay in the early 2010s highlighted the need to reform international investment agreement (IIA) practices to ensure that governments do not give up their regulatory autonomy for foreign investment. We undertook a policy analysis to reveal how interests, ideas and institutions shaped reform in
Dori Patay   +3 more
wiley   +1 more source

The Weaponization of ESG Infrastructures and the Future of Green Finance

open access: yesGlobal Policy, EarlyView.
ABSTRACT The trillion‐dollar green finance industry faces growing pushbacks from a range of actors. While criticisms vary—from portraying ESG as part of a “woke” agenda to highlighting risks of greenwashing—we now see mass departures from climate–finance initiatives, with asset managers coming under fire from regulators over ESG policies and activist ...
Annika Stenström
wiley   +1 more source

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance

open access: yesAbacus, EarlyView.
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao   +2 more
wiley   +1 more source

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