Results 121 to 130 of about 542,542 (315)

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

Business Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

Jurisdiction in International Law

, 2023
The textbook covers topics related to the concept and types of jurisdiction, the peculiarities of the exercise of jurisdiction by states in criminal, human rights, economic and environmental issues, the jurisdiction of international universal and regional courts, as well as the problems of competition and conflicts of jurisdictions.
openaire   +1 more source

BAC\u27s Comeback: The Bricklayers\u27 Renewal Program [PDF]

, 1988
[Excerpt] The Bricklayers\u27 and Allied Craftsmen\u27s International Union (BAC) typifies the contemporary crisis of the building trades. Membership plunged from a high of 160,000 in 1970 to just over 100,000 in 1986.
Bensman, David
core   +1 more source

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

THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD [PDF]

More and more enterprises, especially the listed companies, have adopted newaccounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI),manifesting interest for publishing financial reports using a standard format able to ...
Catalin Georgel Tudor, Vasile Florescu
core  

Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli, Manuele Citi, Matteo Pasquino   +2 more
wiley   +1 more source

Bargaining Practices: Negotiating the Kampala Compromise for the International Criminal Court [PDF]

, 2013
At the International Criminal Court\u27s (ICC) Review Conference in 2010, the ICC\u27s Assembly of States Parties (ASP) agreed upon a definition of the crime of aggression, jurisdictional conditions, and a mechanism for its entry into force (the Kampala
Weisbord, Noah
core   +2 more sources

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

One Step Forward, Two Step Backwards: Addressing Objections to the ICC’s Prescriptive and Adjudicative Powers [PDF]

, 2006
The Rome Statute of the International Criminal Court (ICC) permits the ICC to exercise subject-matter jurisdiction over individuals who engage in war crimes, genocide, crimes against humanity, and crimes of aggression.
Milaninia, Nema
core   +1 more source

Drivers of Nature‐Related Investment Strategies Among Institutional Investors

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley   +1 more source