Results 101 to 110 of about 2,228 (285)

A Strategic Action Plan to Advance Circular Economy Practices in the Automotive Industry Based on Sector Insights to Support Sustainable Development

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto   +2 more
wiley   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

Parliamentary threshold dalam pasal 414 ayat (1) undang-undang nomor 7 tahun 2017 tentang pemilu persepektif fiqih siyasah dusturiyah [PDF]

open access: yes, 2022
ABSTRAK Reformasi membawa pengaruh kebebasan diluar batas yang mana kebebasan untuk beserikat dan berkumpul, dimaknai sebagai kebebasan tanpa batas ini justru dibatasi dengan yang ada di dalam pasal 414 Undang-Undang Nomor 7 Tahun 2017 tentang pemilu ...
Putri, Awanda Trisna
core  

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda   +2 more
wiley   +1 more source

THE CONSEPT AND ITS IMPLEMENTATION OF INDONESIAN LEGISLATIVE ELECTIONS BASED ON THE PANCASILA DEMOCRACY PERSPECTIVE

open access: yesYustisia, 2019
Indonesia’s democracy system was built on the basis and the strength of Pancasila, which did not favor the excessive desires of individual negotiations (liberalism) neither absolute state domination, non-liberalism, namely direct and indirect democracy ...
Franciscus Xaverius Wartoyo   +1 more
doaj   +1 more source

Comparative Approaches to Parliamentary Thresholds in Selected Countries: Lesson Learn for Indonesia

open access: yesPADJADJARAN Jurnal Ilmu Hukum (Journal of Law)
This research aims to analyze the changes in the threshold number of votes obtained from general elections as a condition to be included in determining the acquisition of parliamentary seats, or from now on abbreviated as `Parliamentary Threshold,' which occurred in several countries that adhere to the democratic system, namely Indonesia, Turkey ...
Deni Angela, Mohammad Novrizal
openaire   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel   +2 more
wiley   +1 more source

Democracy before the court: Democracy as a justiciable concept in the Eu [PDF]

open access: yesFilozofija i Društvo
Democracy is a justiciable concept under EU law. Beyond identifying the EU as being a representative democracy, the EU treaties provide relatively little guidance of what democracy entails.
Conway Gerard
doaj   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

Simplifying the Multiparty System or Compromising Equality? Legal Challenges and the Current Political Landscape in Indonesia

open access: yesSriwijaya Law Review
Political parties play a vital role in Indonesia’s democratic system, functioning as key platforms for citizen participation and the representation of diverse interests.
Muh. Hasrul   +2 more
doaj   +1 more source

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