Results 61 to 70 of about 2,632 (230)

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

Apologies in Mitigation of Damages for Negligence: Incentive or Weapon?

open access: yesLaws
Apologies can offer solace and compensate for intangible and emotional harm in social and legal contexts. In some areas of law, an apology offered by a defendant will be factored into the assessment of damages awarded to vindicate the plaintiff’s rights ...
Jessica Kerr, Robyn Carroll
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

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy   +2 more
wiley   +1 more source

Nadležnost za provođenje ovrhe i osiguranja radi namirenja novčane tražbine na brodu : [prikaz sudske presude]

open access: yesPoredbeno Pomorsko Pravo, 2003
Porezna uprava je nadležna za provođenje ovrhe na pokretninama radi prisilne naplate poreznog duga. Prisilna naplata poreza iz nekretnina u vlasništvu poreznog obveznika naplaćuje se putem nadležnog suda. Brod je pokretna stvar (čl.223 Pomorskog zakonika)
Vesna Skorupan
doaj  

International Evidence on How Investors Value Environmental Innovation: Non‐Pecuniary Investor Preferences or Risk Mitigation?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu   +3 more
wiley   +1 more source

ANALYSIS OF SINGLE AREA PAYMENT SCHEME (SAPS) BENEFICIARIES. CASE STUDY IN TIMIȘ AND CARAȘ SEVERIN COUNTIES, ROMANIA [PDF]

open access: yesScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
This study investigates SAPS (Single Area Payment Scheme) beneficiaries in Timiș and Caraș Severin counties, Romania, categorizing them by legal entity type (individual, authorized natural person, legal entity, and enterprise), gender, age, and the ...
Loredana GHERASIMESCU   +7 more
doaj  

South China Sea Investor Protection – An Islamic Large Language Model Legal Analysis

open access: yesEuropean Journal of Islamic Finance
The Asia-Pacific region, which accounts for a significant share of the global economy, has been a popular destination for investment. Furthermore, a sizable Muslim community in the Asia-Pacific area has shown a growing demand for financial services and ...
Klemens Katterbauer   +3 more
doaj   +1 more source

The Legal Regulatory Framework for Stablecoins (A Comparative Study of the Laws of Iran, the United States, and the European Union) [PDF]

open access: yesحقوق فناوریهای نوین
Stablecoins, or digital currencies with stable value, constitute a significant and important part of the cryptocurrency market. Many users trust them not only as a fixed-price payment tool but also as a means of storing assets.
ahmad yosefzadeh
doaj   +1 more source

How Political Connections Shape Corporate Sustainability: A Systematic Review and Integrative Framework for Future Research Directions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer   +2 more
wiley   +1 more source

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