Article 9 of the European Charter of Local Self-Government in the Czech Republic
This paper deals with economic autonomy of municipalities in the Czech Republic. It analyses how the principles mentioned in the European Charter of Local Self-Government are met in the Czech legal system. The paper brings the definition of local tax as an essential source of local self-government revenues and analyses possibilities of municipalities ...
openaire +2 more sources
ABSTRACT Research addressing the microfoundations of corporate social performance (CSP) in small and medium‐sized enterprises (SMEs) remains sparse. This paper aims to investigate how SME managers' ethical ideology affects CSP and examines the mediating role of their CSR orientation (CSRO): economic, legal, ethical, and philanthropic.
Sarah Mohammad Suleiman Alsyoof +2 more
wiley +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
The Transformation of the Financial Autonomy of Local Governments
Ensuring a broad degree of financial autonomy is a fundamental issue for local government. In the context of the administrative modernization of recent years, several legislative measures have been taken which have directly or indirectly limited the ...
András Bencsik
doaj +1 more source
O acomodare parţială: principiile Cartei europene a autonomiei locale şi descentralizarea potrivit Constituţiei, actelor normative interne, proiectelor de legi şi deciziilor Curţii Constituţionale (A partial accommodation: the principles of the European Charter of Local Self-Government and decentralization according to the Constitution, domestic laws and bills, and the rulings of the Constitutional Court) [PDF]
Decentralization is mentioned by the Romanian Constitution of 1991 as a principle of public administration, without being defined. A framework – law has been adopted only in 2004, after the revision o the Constitution and it has been entirely abrogated ...
Radu CARP
doaj
Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States
ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa +2 more
wiley +1 more source
The Sustainability Revolution: How Generative AI Powers Ethical and Transparent Global Supply Chains
ABSTRACT This study examines how generative artificial intelligence (GenAI) can strengthen transparency and sustainability in global supply chains. Specifically, it distinguishes between (i) GenAI‐enabled sustainability reporting (i.e., automated generation of auditable narrative disclosures from multi‐tier supply chain data) and (ii) predictive ...
Rizwan Matloob Ellahi +4 more
wiley +1 more source
The principle of subsidiarity and decentralization in Ukraine
The article deals with one of the basic principles of local government reform and decentralization in the country. The principle of subsidiarity is the main feature of coordination between all levels of government in Europe.
S. A. Kvitka
doaj
Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino +2 more
wiley +1 more source
Povelja o lokalnoj samoupravi usvojena je 1985. godine od strane Vijeća Europe, a stupila je na snagu 01. rujna 1988. godine. Do danas ratificirale su je sve zemlje članice Vijeća Europe, točnije njih 47.
Sušac, Josipa
core +1 more source

