Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy
ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi +4 more
wiley +1 more source
Property rights of the founder of Рrivate Еnterprise
The article deals with the problems of legislative regulation of property rights of the founder (s) of a Private Enterprise in Ukraine. The modern legal regulation of relations concerning the founder's departure from a Private Enterprise and payment to ...
Ольга Анатоліївна Сурженко
doaj +1 more source
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
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
CONCEPTUAL UNDERSTANDING OF A LEGAL LIABILITY OF DIRECTORS IN CORPORATE LAW
Liability of directors of business entities is one of the most important issues of the corporate law. The relevance of these questions can be seen in the context of the current moment of the raised legal standards of either individual or collective ...
Marija Joksović
doaj
Application of Legal Sanctions Against CSR Lawlessness by Limited Liability Companies [PDF]
The application of legal sanctions is one of the legal certainties for business actors is very important for business actors. Business actors involved in the implementation of the economy have a very important role in addition to the role of the state as
Anggriani Reni
doaj +1 more source
Doing Business in Poland: Legal Aspects of Doing Business in Poland [PDF]
[Excerpt] The transformation of Poland\u27s economy from a centrally planned to a modern market economy continues apace. Successive governments have re-affirmed their commitment to privatization and the liberalization of the economy with the aim of ...
Baker & McKenzie
core +1 more source
Supply Chain Network, ESG Scores and Financial Performance
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
Distribution of Criminal Liability between the Legal and Physical Entity at EU Level
At legislative level, a crucial question looking for the answer regards the distribution of the liability between the physical and legal entity and structuring the relation between the liabilities of their obligations. On a practical level, in the case
Monica Pocora
doaj
The Licensing Function of Patent Intermediaries [PDF]
The contemporary patent marketplace is a complex ecosystem comprised of innovators and manufacturers who are often connected by a varied group of intermediaries.
Dubiansky, John E.
core +1 more source
Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios
ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley +1 more source

