Results 81 to 90 of about 8,294 (241)
Background There is a policy drive in NHS maternity services to improve open disclosure with harmed families and limited information on how better practice can be achieved.
Mary Adams +8 more
doaj +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
Legal Professional Privilege: Is It Absolute?
Legal Professional Privilege ('LPP') is deeply rooted in the common law and has even been described as a right of a constitutional nature. In the recent decision of the Three Rivers case (2005), Lord Scott described LPP as an 'absolute right', subject only to the well established crime / fraud exception.
openaire +1 more source
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +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
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
The Corporation, its Former Directors and Legal Professional Privilege
Nicholas Iles
doaj +1 more source
Legal professional privilege of advice of the Attorney General
Considers whether, in terms of legal professional privilege, the Attorney General's role is equivalent to that of other lawyers when dealing with clients. Looks at how legal privilege operates both at law and in practice. Suggests that Parliament's power to compel the disclosure of legal advice given by the Attorney General to the Government is a ...
Kenealy, Daniel, MacLennan, Stuart
openaire +1 more source
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei +1 more
wiley +1 more source

