Results 61 to 70 of about 4,627 (260)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Studia Universitatis Moldaviae: Stiinte Sociale, 2016 La ziua de azi, legislaţia penală referitoare la răspunderea persoanelor juridice rămâne restantă în coraport cu dezvoltarea dinamică a sferei economice a societăţii. Drept confirmare a acestui fapt pot servi cercetările criminologice care evidenţiază o
Magda IACOB
doaj
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Current Issues of Criminal Liability of Legal Entities in the Slovak Republic [PDF]
Societas et Iurisprudentia, 2014 The true criminal liability of legal entities, which could be incorporated into the Slovak Republic legislation, is once again a current topic. Forthcoming legislation, made by the Ministry of Justice of the Slovak Republic, is heading to change the ...
Andrea Gregušová
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Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
ON THE ISSUE OF «LEGALIZATION» OF CRIMINAL LIABILITY OF LEGAL ENTITIES IN KAZAKHSTAN
Bulletin of the Institute of Legislation and Legal Information of the Republic of KazakhstanThe article was prepared in connection with the proposed amendments to the current legislation of Kazakhstan. These include the Constitutional Law "On Amendments and Additions to the Constitutional Law 'On the Prosecutor's Office'", the Laws "On the return of illegally acquired assets to the State" and "On Amendments and additions to some legislative ...
Almas Kanatovich Kanatov +1 more
openaire +1 more source
Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy
Business Strategy and the Environment, EarlyView.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
CONCEPTUAL UNDERSTANDING OF A LEGAL LIABILITY OF DIRECTORS IN CORPORATE LAW
Pravo, 2016 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
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