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

