Results 111 to 120 of about 340,157 (310)

Legal Liability for Greenwashing Activities in the Financial Sector

Access to Justice in Eastern Europe
Background. This article analyses greenwashing as an evolving legal concept in the EU financial sector. While the topic is studied across disciplines, a legal-theoretical perspective is applied here, arguing that within the EU regulatory framework, greenwashing is primarily defined and developed through "soft law" instruments such as regulatory ...
openaire   +1 more source

FEATURES OF FINANCIAL AND LEGAL LIABILITY IN UKRAINE

Baltic Journal of Economic Studies
The subject of the study is public relations in the field of financial and legal responsibility in Ukraine. Methodology. The methodological basis of the study is the methods of induction and deduction, the dialectical-materialistic method, the method of analysis and synthesis, and the historical method, which allowed for an objective understanding of ...
Oleg Dubynskyy, Ihor Dubynskyi, Sergii Markin   +2 more
openaire   +2 more sources

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

Internalization of Management Systems and Eco‐Product Innovation: The More the Better?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco, Jonathan Calleja‐Blanco, Merce Bernardo   +2 more
wiley   +1 more source

Banks in the Market for Liquidity [PDF]

Banks are unique among financial institutions because they are the cheapest source of liquidity in the economy. Banks choose to hold reserves to facilitate settlement of end-of-day net due to positions arising from payments operations.
Peter Garber, Steven Weisbrod
core  

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source

THE OBLIGATION OF POLITICAL PARTIES TO SUBMIT A REPORT ON PROPERTY, INCOME, EXPENSES AND FINANCIAL LIABILITIES: NATIONAL EXPERIENCE AND EUROPEAN STANDARDS

Вісник Харківського національного університету імені В. Н. Каразіна Серія: «Право»
Introduction. The article is aimed at studying the legal regulation of the obligation of political parties to submit a report on their property, income, expenses and financial liabilities.
Hanna Zubenko
doaj   +1 more source

The financial situation of non-financial corporations [PDF]

As entities where the production process takes place, non financial corporations deserve full attention in the analysis of the real and financial accounts. However, the examination of the financial behaviour of non financial corporations is traditionally
M.-D. Zachary, S. Cappoen
core  

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Optimal fear of floating: the role of currency mismatches and fiscal constraints [PDF]

Evidence suggests that developing countries are much more concerned with stabilizing the nominal exchange rate than developed countries. This paper presents a model to explain this observation, based on the hypotheses that both interventions and ...
Eduardo J.J. Ganapolsky
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