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Harmonizing the Basic Agrarian Law (UUPA) and the Omnibus Law is crucial for protecting indigenous rights in Indonesia. The UUPA emphasizes people’s sovereignty over land and recognizes customary land rights, whereas the Omnibus Law focuses on ...
Ulfia Hasanah +2 more
doaj +1 more source
PENERAPAN KONSEP OMNIBUS LAW PADA PENGATURAN KEWENANGAN PENEGAKAN HUKUM DI LAUT
Konsep omnibus law yang dianggap dapat menjadi solusi pada permasalahan yang timbul akibat adanya pengaturan yang tumpang tindih, juga akan diterapkan pada tata kelola laut khususnya di bidang penegakan hukum di laut. Artikel ini akan menganalisis apakah
Dhiana Puspitawati
doaj +1 more source
: Omnibus Law which seeks to simplify 79 laws and 1288 articles. The Omnibus Law, a number of articles has the potential to remove the protection of rights, obsess over the human rights of citizens, particularly in relation to ...
Prakasa, Satria Unggul Wicaksana +1 more
core +1 more source
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy +2 more
wiley +1 more source
The importance of institutional quality: Reviewing the relevance of Indonesia's Omnibus Law on national competitiveness. [PDF]
Jazuli MR, Idris MM, Yaguma P.
europepmc +1 more source
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García +3 more
wiley +1 more source
The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen +2 more
wiley +1 more source
Wacana Kapitalisme Omnibus Law Cipta Kerja
Penelitian ini bertujuan untuk mengetahui wacana kapitalisme omnibus law cipta kerja pada berita harian pikiran rakyat yang berjudul “omnibus law jangan untuk para Kapitalis” edisi 17 Februari 2020.
Jannah, Anur
core

