Results 41 to 50 of about 2,529 (253)

Environmental Protection, Producer Insolvency and Lender Liability [PDF]

open access: yes
The present paper deals with some legal issues surrounding environmental protection, namely those issues concerning the liability of the different firms and individuals directly or indirectly involved in the generation of environment damaging accidents ...
Jean-Jacques Laffont, Marcel Boyer
core  

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

Enforcement of environmental liability in the case of uncertain causality and asymmetric information [PDF]

open access: yes
In providing precautionary incentives and allocating environmental risk, liability for environmental damages faces two difficulties: randomness of damages incurred and nonobservability of precautionary measures. Hence, a major obstacle in enforcing legal
Bartsch, Elga
core  

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti   +2 more
wiley   +1 more source

Strict Liability versus Negligence in a Market Setting [PDF]

open access: yes
This paper formally analyzes strict liability and negligence in a market setting. The discussion emphasizes the impact of the rules on the market price and on the number of firms in the industry.
A. Mitchell Polinsky
core  

Supply Chain Network, ESG Scores and Financial Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis   +2 more
wiley   +1 more source

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain   +3 more
wiley   +1 more source

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu   +4 more
wiley   +1 more source

The Liability for Compensation for Bunker Oil Pollution Damage

open access: yes, 2006
林明华,法学硕士,厦门行政学院讲师。【中文摘要】《燃油污染损害民事责任国际公约》的通过填补了国际上船舶燃油 污染损害赔偿的法律空白,其所规定的责任基础、责任主体、责任承担、强制保险 等初步构建了船舶燃油污染的国际赔偿体制,但是该公约的体制并非尽善尽美。 我国缺乏有关燃油污染损害赔偿责任的专门立法,不利于保护受害人利益和海洋 环境。本文主要通过比较分析和实证分析的研究方法,对船舶燃油污染损害赔偿 的国际公约进行研究,并在此基础上对我国的相关问题进行探讨,提出立法建议。 【Abstract】The ...
LIN Minghua, 林明华
core  

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

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