Results 121 to 130 of about 2,390,446 (284)
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Toward an SDG‐Based Typology for US Nonprofits
ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley +1 more source
Legal Entity Identifier Accessibility: [PDF]
Clarissa Laysa-See +2 more
openaire +1 more source
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
wiley +1 more source
HOW LEGAL ARE DRUG TESTS? LEGAL ENTITY
The report examines the legality of drug tests used by law enforcement agencies, emphasizing the need to follow established procedures for their validity. Issues such as false positives caused by technical flaws, reactions to legal substances, and procedural violations are addressed. The main problems with the probative value of the tests are discussed.
openaire +1 more source
The Role of Corporate Governance in Enhancing Environmental and Social Performance
ABSTRACT This study investigates how different corporate governance (CG) approaches influence firms' environmental and social performance, specifically focusing on the role of internal vs. external resources and operational vs. strategic approaches. Anchored in stakeholder and resource dependency theory, we develop a conceptual framework grounded in ...
Tommaso Fornasari +2 more
wiley +1 more source
Development of Banking Card Market in Russia in Territorial View
The article highlights the growing frequency of using bank cards and analyzes the difference in their use subject to the region. According to statistics, in 2022 on Russian market 88% fell on payment cards. A steady growth in the number of bank cards was
E. V. Lapteva
doaj +1 more source
T.I. Valiullin, G.V. Vakhitova
openaire +1 more source
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source

