Results 101 to 110 of about 3,350 (258)
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability research is rich but fragmented where influential frameworks illuminate important aspects of sustainability dynamics, yet they are often used in parallel rather than connected through a shared explanatory logic of change. This paper addresses that corporate sustainability puzzle through a targeted literature review and
Omaima A. G. Hassan
wiley +1 more source
Сибирское юридическое обозрениеThe article evaluates the principal doctrinal approaches to administrative discretion developed during the Soviet and post-Soviet periods of the Russian state. A comprehensive analysis of the Constitution of the Russian Federation, current administrative
A. I. Stakhov
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
wiley +1 more source
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
Modeling Judicial Discretion with Nuanced Permissions
Judicial discretion is a central question in both the theory and the practice of law, but it received very little explicit attention from AI&Law yet. What is more, it is often considered as the limitation of what can be formalized in law, which might have serious implications for the future of computational law.
Josephine Dik, Réka Markovich
openaire +1 more source
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how Leader–Member Exchange quality shapes engagement, compliance, and sustainability performance within Uganda's emerging carbon‐trading market, adopting LMX theory to sustainability governance in a Global South context. A cross‐sectional survey of 206 carbon‐market participants in Uganda measured LMX quality, environmental
Liz Nantunda +2 more
wiley +1 more source
Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership
Business Strategy and the Environment, EarlyView.ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose +3 more
wiley +1 more source
Law enforcement and law-making aspects of justice
RUDN Journal of Law, 2014 The author traces the evolution of the concept of «justice» of the Soviet legal science to modern Russian. The article justice considered as a function judicial authority, which combines elements of law enforcement and law-making.
A V Kornev
doaj