Results 81 to 90 of about 702,409 (300)

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

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Compensation for industrial injuries and occupational diseases

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
According to the current legislation in the Labour Code the employer’s liability for personal injury resulting from industrial injury or disease is objective, i.e. liability for result. Employer has always an obligation to pay damages if the employer has
Jana Mervartová
doaj   +1 more source

Practicing Strategic Financial Sustainability in Small Cultural Non‐Profits: Evidence From London Museums

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke   +3 more
wiley   +1 more source

The Impact of Green Innovation and Green Finance on Corporate ESG Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid the transition towards a low‐carbon economy and the pursuit of sustainable development goals, ESG performance has become a key indicator of long‐term corporate sustainability. Drawing on data from Chinese A‐share listed companies between 2012 and 2022, this study examines how green innovation and green finance affect corporate ESG ...
Zhaoke Feng, Chaminda Wijethilake
wiley   +1 more source

Direct action of a third party against the insurer in marine insurance with a special focus on the developments in Croatian law

open access: yesPoredbeno Pomorsko Pravo, 2003
The direct action is an action of an injured third party against the insurer of the wrongdoer's liability. As a general rule a contract of insurance of liability is a res inter alios acta, and the right of direct action can only be exceptionally granted ...
Adriana Vincenca Padovan
doaj  

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Environmental liability insurance, green innovation, and mediation effect study

open access: yesFrontiers in Environmental Science
This paper begins by establishing a three-party game model involving three key players: the insurer, the firm, and the government. This model is used to analyze the utility of each party in various scenarios, one of which encourages green innovation ...
Yu Chen, Yuantao Xie
doaj   +1 more source

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