Results 91 to 100 of about 2,547,732 (346)
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
wiley +1 more source
The Role of Corporate Governance in Enhancing Environmental and Social Performance
ABSTRACT This study investigates how different corporate governance (CG) approaches influence firms' environmental and social performance, specifically focusing on the role of internal vs. external resources and operational vs. strategic approaches. Anchored in stakeholder and resource dependency theory, we develop a conceptual framework grounded in ...
Tommaso Fornasari +2 more
wiley +1 more source
Distinguishing Justifications From Excuses [PDF]
Ann swings her arm and injures Ben. She faces moral condemnation and legal liability unless she can offer an explanation that absolves her of full blame.
Greenawalt, Kent
core +3 more sources
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
The Dynamics of Legal Liability and its Development Stages: some Key Considerations
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
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
One of the elements that determine whether growth is successful or unsuccessful is how the business world is developing. The government has a responsibility to provide direction and guidance in the context of developing the business world and ...
Rahmat I. +3 more
doaj +1 more source
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Legal Liability in Journalism [PDF]
The article provides an insight into the matter of legal liability (both civil and criminal) of media work. The legislature sets the normative character of the freedom of speech by delimiting it, while simultaneously establishing its legal guarantee.
openaire +1 more source
Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful [PDF]
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

