Results 71 to 80 of about 618,324 (310)

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 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

Sovereign Debt and the “Contracts Matter” Hypothesis [PDF]

open access: yes, 2017
The academic literature on sovereign debt largely assumes that law has little role to play. Indeed, the primary question addressed by the literature is why sovereigns repay at all given the irrelevance of legal enforcement.
Gulati, Mitu, Weidemaier, W. Mark C.
core   +1 more source

Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli   +2 more
wiley   +1 more source

Hotelling tax competition [PDF]

open access: yes, 2003
This paper shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision.
Wooders, Myrna Holtz, Zissimos, Ben
core   +1 more source

Drivers of Nature‐Related Investment Strategies Among Institutional Investors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

open access: yesBusiness 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

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

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