Results 91 to 100 of about 2,555,235 (298)

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

The Dynamics of Legal Liability and its Development Stages: some Key Considerations

open access: yesEIRP Proceedings, 2021
As a central concept in the legal doctrine and a true cornerstone of law, in all its branches, legal liability represents an issue of permanent topicality.
Vasile Dobînda
doaj  

Ansvar utan klander?

open access: yesNordisk Tidsskrift for Kriminalvidenskab, 1998
Is penal liability for legal persons compatible with the humanistic ideology of the Enlightenment period? In penal law, the principle of guilt has been seen as an expression of this ideology.
Dag Victor
doaj   +1 more source

Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful [PDF]

open access: yes
We examine the combined effects of asymmetric taxation and limited liability on optimal risk taking of investors. Given an optimal risk level in the pre-tax case under full liability, loss-offset restrictions reduce, and limited liability enhances the ...
Rainer Niemann, Ralf Ewert
core  

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos   +2 more
wiley   +1 more source

TORTIOUS LIABILITY OF LEGAL ENTITIES

open access: yesPravo, 2015
Тhe history of tortious acts had known individuals as the only entities who, through their specific actions, performed the different types of legal dishonesty.
Marko Stanković
doaj  

Internalization of Management Systems and Eco‐Product Innovation: The More the Better?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco   +2 more
wiley   +1 more source

Liability of Legal Person in Indonesia: A Statutory and Practical Review

open access: yesIndonesia Law Review, 2013
Liability of legal persons for criminal offences has been slowly, but making its way to the legislations of Indonesia. Trends of development indicate that the liability of legal persons for criminal offences has been regulated in few regulations and will
Yetty Komalasari Dewi
doaj   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

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