Results 131 to 140 of about 744,747 (284)
Biodiversity Reporting and Climate Policy Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity plays a crucial role in green and sustainable business; however, it has received less attention than climate change. In recent times, there has been a call for greater biodiversity reporting. However, there are contrasting views on the benefits of firms' biodiversity reporting.
Sirimon Treepongkaruna +3 more
wiley +1 more source
Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle +3 more
wiley +1 more source
Pravo, 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
Should Liability be Based on the Harm to the Victim or the Gain to the Injurer? [PDF]
Should the level of liability imposed on an injurer be based on the harm he caused or instead on the gain he obtained from engaging in the harmful act?
A. Mitchell Polinsky, Steven Shavell
core
Behavioral Sciences &the Law, EarlyView.ABSTRACT This article reviews two major sets of six articles on malingering and invalid response set, which have diametrically opposite conclusions on the value of performance and symptom validity tests (PVTs and SVTs) in forensic and related disability assessments (FDRA). First, we review the six‐article series by the Leonhards, which takes the stance
Gerald Young +2 more
wiley +1 more source
, 2019 The article provides a thorough analysis of the main theoretical and legal approaches to the concept, essence and content of disciplinary liability in Ukraine. The institute of labor discipline is investigated, as one of the ways of ensuring a positive labor responsibility of an employee.
openaire +1 more source
Trends and Insights in Arab Audit Research: A Bibliometric Exploration
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT This study employs bibliometric analysis to investigate audit research trends across five Arab countries—Jordan, Saudi Arabia, Egypt, Tunisia and the United Arab Emirates—each reflecting distinct sociopolitical, economic and legal contexts.
Zouhour Ben Hamadi, Peter Ghattas
wiley +1 more source