Results 71 to 80 of about 2,170,368 (279)
State Capacity in the International Investment Treaty Regime
How can states influence the formation and functioning of international legal institutions they are party to? Do international legal commitments influence domestic politics? Throughout five articles, I examine these questions within the bounds of the international investment treaty regime.
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
Abstract This paper examines the consequences of the breakdown of talks on the Free Trade Area of the Americas (FTAA) and the generalized shift from multilateralism to bilateralism in the Americas for the region’s emerging foreign investment regime.
openaire +1 more source
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid +4 more
wiley +1 more source
Do Bilateral Tax Treaties Promote Foreign Direct Investment? [PDF]
We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation.
Bruce A. Blonigen, Ronald B. Davies
core
The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen +2 more
wiley +1 more source
Energy Security, Energy Transition, and Foreign Investments: An Evolving Complex Relationship
Energy has historically enticed significant interest from foreign investors. Simultaneously, it has perpetually held a pivotal position in any nation’s framework.
Maria Rosaria Mauro
doaj +1 more source
Ocean Governance and Marine Conservation: Institutional Work as a Lever for Ocean Sustainability
ABSTRACT Ocean governance presents one of the most complex environmental policy challenges of our time, requiring coordinated action across multiple scales, sectors and stakeholder groups. This paper applies institutional work theory to systematically examine how actors create, maintain and disrupt the governance arrangements underpinning ocean ...
Kedar Uttam +3 more
wiley +1 more source
The Role of Trade Unions in Environmental Governance: Exploring Workers Legitimacy Judgments
ABSTRACT Trade unions are increasingly expected to play a role in sustainability transitions, but their legitimacy as environmental governance actors remains underexplored. Our study uses a multidimensional framework to examine how workers, both union members and non‐members, evaluate trade union legitimacy “from below.” This framework distinguishes ...
Urša Golob +2 more
wiley +1 more source

