Results 131 to 140 of about 13,054 (299)

The Discretionary Clause in ERISA Health Insurance Plans

open access: yes, 2010
This article reviews the issue of the power of state insurance commissioners to regulate the use of the discretionary clause under ERISA. The article questions the remarkable power imbalance between insureds and insurers noting the courts\u27 deference ...
Munro, Greg
core  

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo   +2 more
wiley   +1 more source

Sustainable Development Goals' Discourse in the Accounting and Business Literature: A Rhetorical Lens

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The role of academia in shaping the Sustainable Development Goals (SDGs) remains insufficiently understood. This study examines how SDG discourse is constructed within accounting and business research by integrating bibliometric analysis with a systematic review of 731 peer‐reviewed articles published between 2020 and 2024.
Silvia Panfilo   +2 more
wiley   +1 more source

Discretionary Determination and Value Relevance of Accrual Expenses incurred by Nuclear Power Plant [PDF]

open access: yes
This research focuses on the decommissioning cost and the recycle cost of used nuclear fuel, which are incurred by nuclear power plant. We examine what incentive factors affect the discretionary measurement of those expenses in the year and investigate ...
Takashi Obinata
core  

Discretionary power of the administration in the acquisition of Turkish citizenship

open access: yes
Bu makale, Türk vatandaşlığının evlilik yolu ile kazanılması sürecinde idareye tanınan takdir yetkisinin kapsamını ve sınırlarını incelemektedir. Türk Vatandaşlığı Kanunu, idareye geniş yetkiler tanıyarak, vatandaşlık başvurularının değerlendirilmesinde ...
Ümit, Ayşe İclal   +1 more
core   +1 more source

Eco‐Renewal Urgency: Enabling Eco‐Innovation and Driving Sustainable Transformation Within Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Building on dynamic capabilities theory, this paper develops a conceptual model explaining how organizations pursue eco‐innovation. Drawing on in‐depth interviews with sustainability and innovation managers across diverse industries, the study provides rich empirical insights into the drivers of eco‐innovation.
Maria Cristina Zaccone, Matteo Pedrini
wiley   +1 more source

Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed   +4 more
wiley   +1 more source

The Discretionary Power to Stay Criminal Proceedings

open access: yes, 1974
The power of the attorney general to stay criminal proceedings is rarely discussed in most areas of Canada. However, in British Columbia, and particularly in the city of Vancouver, periodically letters appear in the local press referring to subversion ...
Sun, Connie
core  

Formalising Sustainability Management as a Core Process Group in Project Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a strategic imperative for organisations, yet widely used project management standards such as the PMBoK sixth and seventh editions still do not formalise how sustainability should be embedded across project work. This gap matters because PMBoK‐based processes shape governance, roles, documentation and performance ...
Cinzia Dessi   +3 more
wiley   +1 more source

When Collaboration Bridges or Breaks: A Systematic Review of Emerging Trends in Supply Chain Resilience and Sustainability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Widespread digital adoption has challenged our understanding of how these tools reshape collaboration, trust and sustainability outcomes across different institutional and network contexts. As networks now pursue resilience and sustainable development in parallel, we map emerging research directions and identify how collaboration and ...
Ari Carisza Graha Prasetia   +1 more
wiley   +1 more source

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