Results 91 to 100 of about 196,844 (307)

Investor Perception of ESG in Earnings Calls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Progress in Implementing Capacity-Building Provisions under the Labor Chapter of the Dominican Republic – Central America – United States Free Trade Agreement [PDF]

open access: yes, 2009
[Excerpt] Section 403(a) of the CAFTA-DR Implementation Act includes a reporting requirement on labor issues related to the CAFTA-DR. Specifically, that section requires the President to submit a biennial report to Congress on the progress made by the ...
U. S. Department of Labor
core   +4 more sources

EL USO DEL DERECHO Y JURISPRUDENCIA EXTRANJERA EN LOS FALLOS DEL TRIBUNAL CONSTITUCIONAL DE CHILE: 2006-2010 USE OF FOREIGN LAW AND JURISPRUDENCE BY THE CHILEAN CONSTITUTIONAL COURT: MORE COMPARATIVE LAW AND LESS INTER-JUDICIAL DIALOGUE

open access: yesRevista Chilena de Derecho, 2012
Este trabajo analiza el uso del Derecho y jurisprudencia extranjera por parte del Tribunal Constitucional chileno, su incidencia en los derechos fundamentales y en la delimitación de las relaciones con el legislador.This article analyses the Chilean ...
Liliana Galdámez Zelada
doaj  

Explore the Silence: The Absence of Preliminary References from Greek Courts on Migration and Asylum

open access: yesGerman Law Journal
The preliminary reference procedure is a crucial tool for EU law enforcement. Yet, its usage varies greatly across the Member States. This paper deals with a notable case in which EU justice has not been mobilized: Greece.
Virginia Passalacqua
doaj   +1 more source

Unique challenges for health equity in Latin America: situating the roles of priority-setting and judicial enforcement

open access: yesInternational Journal for Equity in Health, 2019
Overcoming continuing polarization regarding judicial enforcement of health rights in Latin America requires clarifying divergent normative and political premises, addressing the lack of reliable empirical data, and establishing the conditions for ...
Alicia Ely Yamin   +2 more
doaj   +1 more source

Communication of Business‐Nonprofit Collaborations and Environmental Legitimacy: Exploratory Insights From Italian Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni   +3 more
wiley   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

In search of well-crafted amnesties: The emergence of a new jurisprudence on amnesty

open access: yesLeiden Journal of International Law
The use of amnesties in transitional justice remains a contentious issue. The fight against impunity at the international level has left little room for the application of amnesties for international crimes and human rights abuses.
Jinú Carvajalino
doaj   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren   +2 more
wiley   +1 more source

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