Results 101 to 110 of about 1,900 (265)

Peculiarities of the interpretation of evaluative concepts in administrative proceedings: analysis of doctrinal approaches

open access: yesАналітично-порівняльне правознавство
The author of the article attempts to determine, through the lens of doctrinal approaches, the peculiarities of interpreting evaluative concepts in administrative proceedings. It is emphasized that the relevance of this study is driven by the need for a
O. V. Bilous
doaj   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar   +2 more
wiley   +1 more source

The issue of discretion in the use of prosecutorial response tools

open access: yesЮридический вестник Самарского университета
Discretion is an indispensable attribute of prosecutorial activity, which is present to varying degrees in all functions of the prosecutor’s office.
D. A. Lobachev
doaj   +1 more source

DUALISTIC NATURE OF DISCRETIONARY POWERS

open access: yesJuridical scientific and electronic journal, 2023
L.K. Bairachna, A.S. Lysenko
openaire   +1 more source

ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq   +2 more
wiley   +1 more source

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga   +2 more
wiley   +1 more source

Administrative Discretion: Legal Approaches in Russia and China

open access: yesBRICS Law Journal
The traditional framework of global anti-corruption governance has increasingly proved inadequate in responding to emerging challenges, particularly the transformation of the global governance system and the intensification of crossborder corruption ...
O. N. Sherstoboev
doaj   +1 more source

From Capabilities to Competitive Greening: Managerial Commitment and Green Shared Vision as Serial Mediators in Energy‐Sector SMEs

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on dynamic capabilities view and upper echelons theory, this study shows how energy‐sector SMEs convert dynamic capabilities into green competitive advantage. We theorize that sensing–seizing–reconfiguring routines are associated with green competitive advantage only when top managers visibly prioritize environmental goals and foster a
Anna Chwiłkowska‐Kubala   +4 more
wiley   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao   +4 more
wiley   +1 more source

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