Results 51 to 60 of about 1,489 (234)

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang   +2 more
wiley   +1 more source

From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal   +2 more
wiley   +1 more source

An Indicator‐Based Decision Framework for Circular Bioeconomy Transition in the Steel Industry: Integrating Multiphase Learning and Cooperative Game Modelling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari   +2 more
wiley   +1 more source

The Internal Standard “The Policy and Procedure of the System for Internal Quality Control of Audit Services”

open access: yesСтатистика України, 2019
New Laws of Ukraine “On Accounting and Financial Reporting in Ukraine” and “On Audit of Financial Statements and Auditing” require the enhanced responsibility of auditors for auditing results.
O. E. Lubenchenko
doaj   +1 more source

Dismissal due to loss of trust as a measure of disciplinary responsibility of civil servants for committing corruption offenses

open access: yesRussian justice, 2021
The article analyzes dismissal due to loss of trust, its consequences and the effectiveness of the register of persons dismissed on this basis. The result is a conclusion on the presence of legal gaps in the anti-corruption legislation of the Russian Federation, which make it possible to avoid inclusion in the register of persons dismissed due to loss ...
openaire   +1 more source

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti   +2 more
wiley   +1 more source

ZAKAZ KONKURENCJI PO USTANIU STOSUNKU PRACY A TAJEMNICA PRACODAWCY

open access: yesZeszyty Prawnicze, 2017
The Prohibition of Rivalry after Ending of Work Relation and Professional Secret Summary The prohibition of rivalry after ending work relations is becoming more and more popular instrument in polish economy used in various parts.
Monika Malinowska
doaj   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

THE IMPLEMENTATION OF THE HUMAN RIGHTS PROSECUTOR OF POWERS BY THE COURTS WHEN CONSIDERING CIVIL CASES CHALLENGING THE DISMISSAL OF EMPLOYEES WHO COMMITTED CORRUPTION OFFENCES [PDF]

open access: yesKrymskij Naučnyj Vestnik, 2017
Based on the analysis of anti-corruption legislation, legal literature and judicial practice, this article deals with actual problems of participation of the prosecutor in the court hearings of civil cases for reinstatement at the service of employees ...
Elnara Islamova, Irina Golovko
doaj  

Locked in Transition: Examining the Role of Paradoxical Tensions in the Transition From Industrial Cluster to Eco‐Clusters

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industrial clusters are central to the circular economy transition, yet how they develop into eco‐clusters and the paradoxical tensions this transformation fuels remain underexplored. Drawing on 48 in‐depth interviews and secondary data from a Turkish textile‐recycling cluster, we develop an empirically grounded model of eco‐cluster transition
Tulin Dzhengiz   +2 more
wiley   +1 more source

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