Results 81 to 90 of about 44,368 (289)
Determinants of corporate lobbying intensity in the lease standard-setting process
Revista de Contabilidad: Spanish Accounting Review, 2017 The highly controversial lease standard-setting project that will replace the standards currently in place, establishes a new approach that includes the recognition of all assets and liabilities associated with lease contracts on the balance sheet ...
Lucia Mellado, Laura Parte
doaj +1 more source
Lobbying the European Commission: Open or secret? [PDF]
Little transparency in the EU black‐box of policy making means that there is limited citizen knowledge of which interest groups are operating in Brussels, what they seek to influence, how much resources they put into lobbying and the impact this has had ...
Raj Chari, Daniel Hillebrand O'Donovan
core
Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500
Business Strategy and the Environment, EarlyView.ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki +4 more
wiley +1 more source
Protectionist Lobbying and Strategic Investment [PDF]
Why are some uncompetitive industry sectors so effective in lobbying for greater protection and support? This paper attempts to explain the lobbying success of these industries in terms of the strategic role of investment in technology as a credible ...
Richard Damania
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental entrepreneurship and eco‐innovation, although cornerstones in the transition to a sustainable world, form a research nexus that remains largely understudied. We draw on the theory of complexity and the notion of cultural, temporal, and relational complexities to explain the process of eco‐innovation among environmental small ...
Georgios Outsios, Stefan Chichevaliev
wiley +1 more source
Oñati Socio-Legal Series, 2012 This thesis examines the participatory lobbying of Puerto Rican Statute #232 of August of 2004, which was a joint endeavor by members of low-income communities, headed by members of the Los Filtros community, and the community development section of the ...
Myrta Morales-Cruz
doaj +2 more sources
Conceptualizing Corporate Political Activity for Sustainability Governance—The CPA Cube
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability transformations in the economy, and related public policy decisions, are highly contested, attracting business involvement. To better understand how business influence on government impacts the success or failure of sustainability governance efforts, this paper extends the literature on corporate political activity (CPA) by ...
Burkard Eberlein, Janina Grabs
wiley +1 more source
The Larger the Better? The Role of Interest-Group Size in Legislative Lobbying [PDF]
We develop a model of legislative lobbying where policy proposals are endogenous. We show that a policy proposer with preferences tilted towards one lobby may be induced by an increase in that interest group's size to propose policies geared towards the ...
Maik T. Schneider
core
Business Strategy and the Environment, EarlyView.ABSTRACT Sufficiency is increasingly seen as a necessary complement to efficiency and circularity strategies to help prevent the transgression of planetary boundaries. However, empirical evidence on their broader relevance in business remains limited.
Maike Gossen +4 more
wiley +1 more source
Lobbying in the European Union: From Sui Generis to a Comparative Perspective. [PDF]
This article reviews the literature on lobbying in the European Union. After initial surveys of the landscape of non-governmental actor participation, theoretical investigations have focused on the modes of network governance and later on the phenomenon ...
Woll, Cornelia
core