Results 131 to 140 of about 4,065,425 (389)

Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa   +4 more
wiley   +1 more source

Legal Determinants of the Return on Equity [PDF]

open access: yes
Recent work documents that better legal institutions are associated with broader equity markets. We investigate whether international differences in legal institutions also help explain the international cross-section of expected stock returns.
Davide Lombardo, Marco Pagano
core  

One Size Still Does Not Fit All: Configuration Pathways of Environmental, Social, and Governance and Board Diversities for Higher Firm Performances Across One‐ and Two‐Tier Systems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu   +4 more
wiley   +1 more source

The Future of Public Health and the Law: Reducing the Racial Equity Gap [PDF]

open access: gold, 2021
Georges C. Benjamin   +24 more
openalex   +1 more source

Proprietary relief in Boardman v Phipps [PDF]

open access: yes, 2014
The extent to which acquisitive breaches of fiduciary obligation trigger a constructive trust remains one of the most difficult and controversial issues in equity and the law of ...
Hicks, Andrew
core  

Strategic Sustainability Reporting, Impression Management and Board Gender Diversity: Evidence From Luxury Fashion Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study aims to examine the impression management (IM) of the luxury fashion industry through communications using annual reports and the influence of board gender diversity (BGD). Using a computational approach with Python and Natural Language Processing on sustainability practices and performance of 19 luxury fashion companies from Top 100
Christina Ionela Neokleous   +1 more
wiley   +1 more source

The New Federal Rules of Civil Procedure [PDF]

open access: yes, 1966
The amendments to the civil rules continue a process of transition from legal formulas toward adaptation to the practicalities of the various factual situations involved.
Cohn, Sherman L.
core   +1 more source

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli   +2 more
wiley   +1 more source

Circular Economy: A Pathway to Integrated Value Creation for Business and Society

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro   +1 more
wiley   +1 more source

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