Results 151 to 160 of about 63,181 (312)
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Optimization of the Tax Liability of the Legal Entity
Bachelor’s thesis is focused on legal possibilities to reduce the tax liability by legal entities. As expenditure (expense) incurred to attain, assure and maintain income legal entity will use reserves for tangible assets, contribution to pension ...
Kühnová, Nikola
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ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
The consent of the legal entity
La personne morale ne peut consentir que par l'intermédiaire de ses organes sociaux. Ceux-ci ont pour fonction d'exprimer la volonté sociale en exerçant les pouvoirs qui leur sont attribués par la loi ou les statuts. Ce dispositif particulier, inhérent à
François, Samuel
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PROPERTY LIABILITY OF THE GOVERNING BODIES OF A LEGAL ENTITY
The article analyzes the problems of bringing members of the governing bodies of a legal entity to property liability under the legislation of the Russian Federation and in international practice.
Vasilyevich Gaidashov, Alexander +3 more
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Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source
ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni +3 more
wiley +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Identity management is a cornerstone of digital trade and a core component of trust services, starting with electronic signatures. However, there is limited awareness of its legal and technical implications. The United Nations Commission on International
Global Legal Entity Identifier Foundation (GLEIF) +4 more
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