Results 91 to 100 of about 196,844 (307)
Investor Perception of ESG in Earnings Calls
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]
[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
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
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
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
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
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
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
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
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

