Results 181 to 190 of about 127,029 (301)

Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty

Business Strategy and the Environment, EarlyView.
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer, Alexander Stierstorfer, Florian Gilljam   +2 more
wiley   +1 more source

The Miracle of Mercy. [PDF]

Oxf J Leg Stud, 2021
Campagna G.
europepmc   +1 more source

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu, Yuming Xuan, Maqsood Ahmad, Sunny Sun, Yang Jinghan   +4 more
wiley   +1 more source

Supreme Constitutional Court review of the legislative omission in Egypt in light of international experiences. [PDF]

Heliyon
Aboelazm KS.
europepmc   +1 more source

Determination of discretionary powers of the authorities

Legal position, 2019
openaire   +1 more source

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

Business 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

Industry responses to unhealthy food retail promotion restrictions: a thematic analysis of two public consultations in Scotland. [PDF]

Public Health Nutr
Gomez-Donoso C, Akhter S, Cameron AJ, Adams J, White M, Sacks G, Peeters A, Backholer K.   +7 more
europepmc   +1 more source

Mandamus in Administrative Actions: Current Approaches [PDF]

, 1973

core   +1 more source

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

Business Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

A Blockwise Bootstrap-Based Two-Sample Test for High-Dimensional Time Series. [PDF]

Entropy (Basel)
Yang L.
europepmc   +1 more source