Results 71 to 80 of about 3,350 (258)

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

Beyond Reporting: The Integration of Climate Change and Biodiversity Into Business Strategies and Governance Structures of Swedish Firms and Financial Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses how large Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures. Using unique 2022 and 2023 survey data and logistic probability models, we examine how internal and external factors shape early responses to the EU Taxonomy and the CSRD ...
Fredrik N. G. Andersson, Susanne Arvidsson   +1 more
wiley   +1 more source

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain, R. M. Ammar Zahid, Yang Qian, Noha Alessa   +3 more
wiley   +1 more source

Discretionary Lawmaking and Administrative Law Enforcement

Сибирское 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

ESG Governance and Employee Trust in the CEO: Strategic Complementarity in Firm Value

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether ESG governance and employee trust in the CEO jointly shape firm value. Using a panel of Korean listed firms from 2019 to 2021, we combine ESG governance evaluations, employee‐review‐based trust indicators, and both market‐based and accounting‐based outcomes.
Jaehyun Park
wiley   +1 more source

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

Jurnal 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, Dodi Jaya Wardana, Toetik Rahayuningsih, Maradona Maradona   +3 more
doaj   +1 more source

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

Business 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

Judicial discretion in criminal law policy. Changing the category of a crime by the court

Russian Journal of Economics and Law
Objective: to study the issue of the optimal scale of judicial discretion in Russian criminal legislation and to develop scientifically grounded proposals for improving legal regulation in this area.Methods: dialectical materialism, which involves ...
V. A. Maslov
doaj   +1 more source

Analogy of criminal law as a method of overcoming of its corruptiongenic factors

Наука. Инновации. Технологии, 2022
In the present work we discuss the use of criminal law analogy as a method of exclusion of the judicial discretion in the regulation of the most impotent criminal matters not connected with appearance or cessation of legal relationships.
Sergey Anatol’evich Ivanov
doaj  

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

Business 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