Results 61 to 70 of about 988 (234)
Ensaio sobre a estabilização da tutela antecipada nas ações de família
The phenomeno nof stabilization of injunctive relie fisone of the main changes brought by the new Brazilian Code of Civil Procedure and, as such, require the law operators a greate ffort in trying to implement it, under penalty of making a dead letter ...
Valéria Julião Silva Medina
doaj +1 more source
Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks
ABSTRACT Climate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies.
Rosella Carè +3 more
wiley +1 more source
ABSTRACT Using an integrated framework that combines the natural resource‐based view with contingency theory, this study examines how environmental management control systems (EMCS) build multinational firms' environmental capabilities and balance their environmental and economic performance while accounting for cross‐country contextual conditions.
Kimitaka Nishitani +4 more
wiley +1 more source
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
ABSTRACT This study examines the maturity of supplier‐related environmental disclosures in sustainability reports of top environmental, social, and governance (ESG)‐performing Brazilian companies. A content analysis of 67 reports from firms listed on the Corporate Sustainability Index (CSI) was conducted using the CRITIC method to weight disclosure ...
João Vyctor Brás dos Santos +6 more
wiley +1 more source
THE COOPERATIVE PROCESS MODEL AND PROCEDURAL FLEXIBILIZATION
The legislator of the Civil Procedure Code of 2015, attentive to the contours of contemporary society, introduced in the Brazilian system mechanisms of greater adequacy for the treatment of the current conflicts.
Luiz R. Wambier
doaj +1 more source
O trabalho aborda a atuação da Justiça Eleitoral e as implicações trazidas pela entrada em vigor do Código de Processo Civil de 2015. Como objetivo, analisa-se o sistema de precedentes judiciais na teoria do direito e no processo civil brasileiro a fim de, posteriormente, inseri-lo na práxis eleitoral.
Moreira, Aline Boschi +1 more
openaire +2 more sources
A Framework for Impression Management in Extra‐Financial Reporting
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro +3 more
wiley +1 more source
This study aims to understand new bilateral and atypical procedural agreements, examining a magistrate’s use of the dworkinian hercules stance in order to control legal transactions.
Alexandre De Moura Bonini Ferrer +2 more
doaj +1 more source
This study establishes a multi‐factor coupling framework for predicting breakdown pressure in laminated shale by integrating experimental hydraulic fracturing tests, physics‐informed neural networks (PINNs), and Sobol sensitivity analysis. It reveals how differential stress, the bedding dip angle, and the injection rate interact to influence fracture ...
Tao Wang +6 more
wiley +1 more source

