Results 131 to 140 of about 5,882,444 (290)

Visible Trends, Submerged Dynamics: A Multi‐Layered Science Mapping of Corporate Sustainable Development Goals Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study conducts a bibliometric analysis and science mapping to trace the intellectual structure of corporate sustainability reporting concerning the Sustainable Development Goals (SDGs). Reviewing 121 Web of Science articles published in 2015–2024, we overlay bibliographic coupling with co‐citation and co‐word analysis.
Marco Avenia, Simone Terzani, Paola Musile Tanzi   +2 more
wiley   +1 more source

Implementation of the Omnibus Law: Legislative Impact and Consequences

Pena Justisia: Media Komunikasi dan Kajian Hukum
The Implementation of the Omnibus Law in Indonesia through Law Number 11 of 2020 on Job Creation represents a significant step in regulatory reform, encompassing various sectors. This law aims to streamline regulations, enhance investment, and create job opportunities.
Jefri Jefri, Ahmad Rustan, Rudy Iskandar Ichlas   +2 more
openaire   +1 more source

Corporate Human Rights Reporting: A Systematic Literature Review of Determinants and Consequences

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents a systematic literature review (SLR) of empirical research on corporate human rights reporting (CHRR), focusing on its determinants and consequences. While expectations for corporate accountability have intensified, research on CHRR remains fragmented across disciplines and contexts.
David Delkus
wiley   +1 more source

CSR Sustainability Reporting and Enterprise Value: The Moderating Role of Regulatory Quality in the European Policy Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study looks into the relationship between the extent of CSR Sustainability Reporting and Enterprise Value (EV) among European listed companies. The introduction of the Corporate Sustainability Reporting Directive (CSRD) 2022/2464/EU and the European Sustainability Reporting Standards (ESRS) has significantly heightened the demand for ...
Chiara Pia Saraò, Antonietta Trecca, Christian Favino, Antonio Corvino   +3 more
wiley   +1 more source

The Challenges of Using the Omnibus Law Method in Indonesia’s Legal System

Volksgeist
The introduction of the Omnibus Law with Law Number 11 of 2020 on Job Creation marked a significant change in Indonesia’s approach to legislation, as this method was previously unfamiliar in the country.
Widayati Widayati, Winanto Winanto, Andri Winjaya Laksana, Moh. Nurul Huda, Nur Fareha   +4 more
doaj   +1 more source

Do Legal Origins Shape the Nexus Between Environmental, Social, and Governance Performance and Financial Performance in Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether the relationship between environmental, social, and governance (ESG) performance and financial performance varies across legal systems in Europe. Drawing on institutional theory, we argue that legal origins shape how sustainability practices translate into financial outcomes.
Nuria Alcalde‐Fradejas, Inés Pérez‐Soba, Marisa Ramírez‐Alesón   +2 more
wiley   +1 more source

Application of the Principle of Nationality in the Ownership of Flat Units by Foreigners

Warkat
The regulation of space ownership, particularly for foreigners owning apartment units in Indonesia, lacks clear substance in Law No. 6 of 2023 (Omnibus Law) and its derivatives.
Sarah Safira Yunas, Imam Koeswahyono, M. Hamidi Masykur, Ikaningtyas   +3 more
doaj   +1 more source

The ESG Readiness Index Based on Lewin's Field Theory: The Case of the Czech Industrial Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Corporate Sustainability Reporting Directive (CSRD) imposes comprehensive ESG data requirements, yet the literature predominantly evaluates ex‐post reporting quality rather than ex‐ante organizational readiness. Drawing on Kurt Lewin's Field Theory, this study develops and pilot‐tests an expert‐weighted ESG Readiness Index (ESGRI ...
Vojtěch Hlinák, Barbora Stieberová, Jaroslava Blažková, Miroslav Žilka, Theodor Beran, Jan Lhota   +5 more
wiley   +1 more source

Omnibus law dan penerapannya di Indonesia

, 2020
Persepsi masyarakat awam mengenai omnibus law masih beraneka ragam. Penjelasan dari para sarjana hukum juga cenderung sepotong-sepotong. Terlebih teknik pembentukan undang-undang melalui metode omnibus law tergolong baru dan belum banyak diterapkan di ...
Jimly Asshiddiqie, Asshiddiqie, Jimly
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PREROGATIVE RIGHTS OF PRESIDENTS IN OMNIBUS LAW

, 2021
Omnibus Law can be interpreted as a law (Act) created to target a major issue that might be able to revoke or change several laws at once so that it becomes simpler.
Mulyani, Tri
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