Results 91 to 100 of about 8,554,119 (278)
Possession and Ownership in Roman Law and the BGB
Nordicum-MediterraneumThe German Civil Code (BGB) has its 125th anniversary this year (2025). This is the reason for looking back to the roots of the BGB – the Roman Law. Therefore, the following analysis will compare the BGB with the Roman Law.
Lara Broghammer
doaj +1 more source
Damages and Compensation for Breach of Contract in German Civil Law
Lex RussicaBased on an analysis of German civil law, the author concludes that the concept of damages in Germany generally aligns with the domestic framework established by the Civil Code of the Russian Federation. A distinctive feature of the German model for remedying the adverse consequences of civil wrongdoing is its universal mechanism for compensation ...
openaire +1 more source
Deforestation‐Free Cocoa: Implications for Organizational Adaptation and Compliance Costs
Business Strategy and the Environment, EarlyView.ABSTRACT Mandatory due diligence is an emerging policy instrument for addressing global environmental challenges, yet how such regulations reshape firm‐level organizational structures and generate compliance costs remains poorly understood. Drawing on organizational theory, this study examines how companies in the German cocoa and chocolate sector ...
Daniel Braun +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) increasingly depends on circular ecosystems: networks of autonomous yet interdependent actors that must coordinate material, information, and value flows to narrow, slow, and close resource loops. This creates a governance problem: Circularity requires orchestration, yet no single actor can impose ...
Felix Carl Schultz +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the relation between digitalization and environmental, social, and governance (ESG) reporting using a sample of listed US banks from 2010 to 2022. Our study is based on a two‐step theoretical framework, building on voluntary disclosure and signaling theory: First, we expect and find technological progress to enhance internal ...
Sebastian J. Schmid, Vanessa Flagmeier
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass +3 more
wiley +1 more source
Corporate Legal Dogmatics on the Revocation of Share Donation Due to Breach of the Duty of Loyalty
TalTech Journal of European StudiesThe article is devoted to the research of the institution of revocation of share donation and, mainly based on the interrelationship of German civil and corporate law, proposes a dogmatics intended for use in the development of a uniform Georgian ...
Burduli Irakli, Chitashvili Natia
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The EU's Corporate Sustainability Reporting Directive (CSRD) emphasises the importance of corporate sustainability reporting on biodiversity and ecosystems, particularly specified in the European Sustainability Reporting Standard E4 (ESRS E4).
Andreas Barth +4 more
wiley +1 more source
Decision Theory and Proof Standards for Future Crimes: Possible Uses and Open Questions
Behavioral Sciences &the Law, EarlyView.ABSTRACT What should be the proof standard for applying preventive criminal sanctions based on an establishment of risk of reoffending? This is an open question in legal systems around the world. Various authors suggest that we can answer it by using decision theory. This approach conceptualises the proof standard as a probabilistic threshold. A person
Hylke Jellema, Johannes Bijlsma
wiley +1 more source
Legal origins: reconciling law and finance and comparative law [PDF]
In the last few years law and finance scholars have 'discovered' the usefulness of comparative law. Their studies look at the quantifiable effect that legal rules and their enforcement have on financial development in different countries.
Mathias M Siems
core