Results 101 to 110 of about 5,232 (246)

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng, Wenjia Tang, Liang Zhao, Salwa Saleh Almasabi, David Kalisz   +4 more
wiley   +1 more source

Comparative Study of Medical Error Legislation in the League of Arab States (LAS). A proposal to Unify Medical error definition and its liability Legislations

Panorama of Emergency Medicine
Background The concept of unifying medical error legislation offers multiple potential benefits to the League of Arab States (LAS). Methods This descriptive study examined LAS medical error legislation to highlight the current state of medical error ...
Ayesha Almemari, Abdussalam Alshehri
doaj   +1 more source

DISCIPLINARY LIABILITY OF THE MILITARY PERSONNEL

SCIENTIFIC RESEARCH AND EDUCATION IN THE AIR FORCE, 2019
Mihai-Alin MECLEA, Dumitru TOADER
openaire   +1 more source

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

Business Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping, Amr ElAlfy, Jeffrey Wilson, Olaf Weber   +3 more
wiley   +1 more source

Strategic Silence? Mandatory Sustainability Disclosure and the Discipline of Corporate Over‐Claiming Under the European Union Non‐Financial Reporting Directive

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether mandatory sustainability disclosure under the European Union Non‐Financial Reporting Directive (NFRD) reduces corporate greenwashing among listed European firms, with a focus on the 500‐employee compliance threshold.
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

Unlocking the Relationship Between Corporate Environmental Performance and Financial Outcomes Under National Environmental Policy Framework: Panel Evidence From China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP) under China's evolving environmental policy regime. Using a panel dataset of 1,312 Chinese A‐share listed firms from 2010 to 2023, we find a significant negative association between CEP and CFP.
Lei Zhang, Murugesh Arunachalam, Zhuoan Feng   +2 more
wiley   +1 more source

Climate Change Exposure and the Discipline of Capital Structure: Evidence From Managerial Leverage Distortion

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley   +1 more source

A Strategic Governance Perspective on Carbon Accounting Enablers: An In‐Depth Qualitative Examination of Business Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan, Nidhi Sahore, Salwa Saleh Almasabi, Assunta Di Vaio, Armando Papa   +4 more
wiley   +1 more source

Auditor's Liability and Methods for its Limitation

Audit Financiar, 2018
The liability of the financial auditor has to be treated distinctively based on his relationship with the audited entity: internal auditor or external auditor.
doaj   +1 more source