Results 51 to 60 of about 2,713 (233)

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Fueling Tomorrow: Scenario Planning for the Future of Gas Stations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa   +2 more
wiley   +1 more source

الطبيعة القانونية لدعوى الشفعة وإجراءات رفعها في ضوء القانون المدني المصري وأحكام محكمة النقض The Legal Nature of the Right of Preemption and the Procedures for Filing It in Light of Egyptian Civil Law and the Rulings of the Court of Cassation [PDF]

open access: yesمجلة کلیة الشریعة والقانون بأسیوط
يدور موضوع البحث حول الشفعة كسبب من أسباب كسب الملكية، والشفعة ليست حقاً  وإنما رخصة أي خيار ترد على العقار فتنتقل ملكيته إلى الشفيع، وبالتالي فهي سبب من أسباب كسب ملكية العقار، يثبت الحق فيها بتوافر شروط حددها القانون إذا التزم الشفيع بالإجراءات ...
مصطفى رمضان
doaj   +1 more source

Unpacking the Process of Integrating Sustainability into Management Control Systems: A Literature Review and an Analytical Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia   +3 more
wiley   +1 more source

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

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

What Do We Know About Scope 3 Emissions in Small‐ and Medium‐Sized Enterprises? Mapping Current Knowledge and Advancing a Theory–Practice‐Oriented Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu   +5 more
wiley   +1 more source

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley   +4 more
wiley   +1 more source

UNIVERSAL CANONICAL LAW OF THE FIRST MILLENNIUM AND KYIV RUS CANONICAL LAW OF THE XI-TH CENTURY: COMPARATIVE ANALYSIS

open access: yesВісник НЮУ імені Ярослава Мудрого: Серія: Філософія, філософія права, політологія, соціологія, 2017
The article provides a comparative analysis of normativity accepted by Christian Enumerical Council and Local Council of IV–IX century and norms of Kyiv Rus canon law, in particular, the Prince Vladimir’s Charter and Prince Yaroslav’s Statute.
О. В. Зінченко
doaj   +1 more source

Data‐Driven Pathways to Circular E‐Waste Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali   +3 more
wiley   +1 more source

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