LegNER: a domain-adapted transformer for legal named entity recognition and text anonymization. [PDF]
Karamitsos I +3 more
europepmc +1 more source
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Identification of Legal Barriers to the Rearing and Processing of Insects in the EU-Implications Based on a Case Study. [PDF]
Zięty JJ +4 more
europepmc +1 more source
Artificial legal corporate entities
This multidisciplinary background paper informs about the (possible) relationship between letterbox companies and practices that seem ‘perfectly legal’, but can be, not only from a moral point of view, dubious or unlawful.
openaire +1 more source
Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance
ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti +2 more
wiley +1 more source
Quarterly financial statements Data for Russian firms. [PDF]
Marakueva M, Popova P.
europepmc +1 more source
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
A comprehensive dataset on stakeholder participation in international accounting standards board's due process (2001-2024): Insights into legitimacy, engagement, and influence in international accounting standard-setting. [PDF]
Molina-Sánchez H +2 more
europepmc +1 more source
CLAIMS WORK LEGAL SERVICES ENTITIES OF BUSINESS ENTITIES
Valentyna P. Kozyreva, Larysa V. Milimko
openaire +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source

