Results 41 to 50 of about 4,627 (260)

On the concept of legal liability institutions

open access: yesУченые записки Казанского университета: Серия Гуманитарные науки
The nature and distinguishing features of legal liability institutions in the legal system were analyzed. The tendency to define legal institutions in the branches of law solely through the legislative factor (tied to regulatory acts) was criticized ...
G. A. Valeeva
doaj   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

From Separate Legal Entity to Economic Unity: The Criminal Liability of Parent Company

open access: yesJurnal Media Hukum, 2019
Corporate criminal liability has become an issue following the increase in corporate crimes. This study discusses the possibility of parent company to deny liability for crimes committed by its subsidiary companies. This normative legal research employed
Mahrus Ali
doaj   +1 more source

The Scope of Criminal Liability of Legal Entity in the Islamic Penal Code [PDF]

open access: yesFaṣlnāmah-i Pizhūhish-i Huqūq-i Kiyfarī, 2016
The achievements of this paper show that although the legislature has taken a positive step to fill the gap of the Islamic Penal Code, it has not acted perfectly in identifying the criminal liability of legal entity.
S. Darid Mousavi Mojab, Ali Rafizade
doaj   +1 more source

Climate Change Mitigation Takes the Lead: EU Taxonomy‐Aligned and Eligible Activities in Relation to Debt Financing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato   +3 more
wiley   +1 more source

Criminal Liability of the Legal Entity

open access: yesEIRP Proceedings, 2013
Economic and financial crimes committed by individuals through legal persons grew every year in Romania after the communist era while court decisions have varied in their final sentences. The lack of jurisprudence in this field has led to a slow development of legislation covering all areas that individuals and legal persons use them to commit this ...
Ciprian Creţu, Andreea Alexa
openaire   +1 more source

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu   +4 more
wiley   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Financial Liability of Public-Law Entities for Failure to Comply with the Conditions of Interbudgetary Subsidy Agreements

open access: yesСибирское юридическое обозрение
The subject of the study comprises the norms of the budget legislation of the Russian Federation regulating relations arising in connection with measures of financial liability imposed on public-law entities when they fail to comply with the conditions ...
V. B. Bashurov
doaj   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

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