Results 121 to 130 of about 1,886,614 (303)
The Tax Responsible Party of Corporate Taxpayer on Legal Liability Discourse
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
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
Food Waste Applications Beyond the West: Archetypes and Insights From China
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
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
Smart Cities Leading the Green Transition: Linking Open Innovation and Entrepreneurial Dynamics
ABSTRACT Smart cities today are vibrant spaces where technology, collaboration, and sustainability come together to shape a better future. The green transition in cities is not just about building greener infrastructure or cutting emissions. It also changes how people, institutions, and businesses think and act.
Filippo Marchesani, Nabila Abid
wiley +1 more source
THE CONSEQUENCES OF ENGAGING THE CRIMINAL LIABILITY OF LEGAL PERSONS ON THE CRIMINAL LIABILITY OF NATURAL PERSONS [PDF]
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
ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer +3 more
wiley +1 more source
Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged +1 more
wiley +1 more source

