Results 91 to 100 of about 546,876 (296)

Policy and Market Mechanisms for Sustainable Finance: A Systematic Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable finance has emerged as a critical instrument for addressing the dual challenges of climate change and sustainable development. Nonetheless, a substantial financing gap persists, while the concept remains under‐theorized without a universally accepted definition, and empirical evidence of its effectiveness remains inconsistent and ...
Jihyung Joo, Byounguk Keum, Taewoo Roh
wiley   +1 more source

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Algorithmic justice in the making: AI, sentencing, and fairness in Malaysia’s criminal courts

open access: yesGlobal Social Challenges Journal
Artificial intelligence (AI) is increasingly used in criminal justice systems to improve efficiency and consistency, but its use in sentencing raises important questions about fairness, transparency, and judicial discretion.
Haezreena Begum Abdul Hamid
doaj   +1 more source

‘Structuring’ judicial sentencing discretion : consistency, guidance or pandering to the punitive? [PDF]

open access: yes, 2014
Until quite recently, most Australian jurisdictions gave statutory force to the principle of imprisonment as a sanction of last resort, reflecting its status as the most punitive sentencing option open to the court.1 That principle gave primary ...
Kleinau, Lisa   +5 more
core   +1 more source

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang   +5 more
wiley   +1 more source

Discretionary Lawmaking and Administrative Law Enforcement

open access: yesСибирское юридическое обозрение
The article examines discretion as both a managerial and procedural principle that constitutes one of the key elements of the system of legal relations inherent in a state governed by the rule of law.
O. I. Beketov, O. A. Kozhevnikov
doaj   +1 more source

Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley   +1 more source

The Attorney General’s Discretion and the Constitutionalityof the Termination of Investigations in the Interest of State Revenue

open access: yesJurnal USM Law Review
This study examines the constitutionality and legal boundaries of the Attorney General’s discretion to terminate investigations in the interest of state revenue.
Guruh Wicahyo Prabowo   +3 more
doaj   +1 more source

Strategic Judicial Decision Making [PDF]

open access: yes
This survey paper starts from the basic, and intuitive, assumption that judges are human and as such, can be modeled in the same fashion we model politicians, activists, managers: driven by well-defined preferences, behaving in a purposive and forward ...
Pablo T. Spiller, Rafael Gely
core  

Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged   +1 more
wiley   +1 more source

Home - About - Disclaimer - Privacy