Results 101 to 110 of about 39,613 (258)

The Tax Responsible Party of Corporate Taxpayer on Legal Liability Discourse

open access: yesMedia Iuris
This article examines, from the perspective of legal liability, the determination of third party liability other than corporate taxpayers, both personally and jointly.
Arvie Johan
doaj   +1 more source

Patents as Green Signals: Capital Market Responses to Corporate Green Innovation in Carbon‐ and Energy‐Intensive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

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

open access: yesBusiness 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

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon   +2 more
wiley   +1 more source

THE CONSEQUENCES OF ENGAGING THE CRIMINAL LIABILITY OF LEGAL PERSONS ON THE CRIMINAL LIABILITY OF NATURAL PERSONS [PDF]

open access: yesChallenges of the Knowledge Society
This paper examines the relationship between the criminal liability of legal persons and the criminal liability of natural persons under Romanian criminal law.
Luca-Ioan PĂUN
doaj  

Leadership, Sustainability, and Performance: A Cluster‐Based Systematic Review Anchored in the Triple Bottom Line Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study maps and synthesizes the intellectual structure of sustainability‐oriented leadership research by examining how economic, environmental, and social performance dimensions are addressed across the literature. A cluster‐based systematic literature review was conducted using data from the Scopus and Web of Science databases.
Yaprak Demirsoy   +2 more
wiley   +1 more source

CRIMINAL AND LEGAL PROTECTION OF HEALTH ENVIRONMENT ACCORDING TO THE NEW CRIMINAL CODE OF THE REPUBLIC OF SERBIA

open access: yesPravo, 2007
A conclusion drawn from the presented ideas in this article, is that the protected object in this type of crime, in the national and international criminal legislation, lies in the fundamental human right to healthy and relatively protected environment ...
Miroslav Vrhovšek
doaj  

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