Results 81 to 90 of about 1,038 (258)

Green Finance, Digitalization, and Banks' Sustainable Business Model Innovations Toward Net‐Zero Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley   +1 more source

BRIEF CONSIDERATIONS ON THE PRINCIPLES SPECIFIC TO THE IMPLEMENTATION OF THE EUROPEAN UNION LAW [PDF]

Challenges of the Knowledge Society, 2016
The principles specific to the implementation of EU law have as characteristic that they mark the specificity of EU law in relation to other legal orders, from national or international point of view.
Augustin FUEREA
doaj  

Unpacking the Process of Integrating Sustainability into Management Control Systems: A Literature Review and an Analytical Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia, Valentina Minutiello, Andrea Urbinati, Patrizia Tettamanzi   +3 more
wiley   +1 more source

Taxation and the Principle of Subsidiarity: A Multifaceted Analysis within Council of Europe Law

Lex Portus
The article explores subsidiarity in taxation, focusing on its relation to European Court of Human Rights jurisprudence. Taxation impacts society’s socio-economic structure.
Natalia Mishyna
doaj   +1 more source

Diritti e democrazia in una dimensione costituzionale spirituale [PDF]

Democrazia e Diritti Sociali
The essay develops relationship under constitutional profile between democratic principle and human rights and solidarity duties framework to the light of equality principle; also through the prism of constitutional principle of subsidiarity and ...
Leonardo Bianchi
doaj  

From Material Tensions to Organizational Paradoxes: How Manufacturers Cope With the Limits of Circular Product Design

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular product design (CPD) is central to advancing the circular economy by enabling the narrowing, slowing, and closing of resource flows. Yet, its implementation remains persistently challenging for firms. Prior research has largely framed these challenges as discrete barriers, overlooking the structural contradictions embedded in CPD ...
Vanessa Robertson, Nelly Rahimy, Suleika Bort   +2 more
wiley   +1 more source

Locked in Transition: Examining the Role of Paradoxical Tensions in the Transition From Industrial Cluster to Eco‐Clusters

Business Strategy and the Environment, EarlyView.
ABSTRACT Industrial clusters are central to the circular economy transition, yet how they develop into eco‐clusters and the paradoxical tensions this transformation fuels remain underexplored. Drawing on 48 in‐depth interviews and secondary data from a Turkish textile‐recycling cluster, we develop an empirically grounded model of eco‐cluster transition
Tulin Dzhengiz, Leona A. Henry, Simon M. Smith   +2 more
wiley   +1 more source

Leadership, Sustainability, and Performance: A Cluster‐Based Systematic Review Anchored in the Triple Bottom Line Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT This study maps and synthesizes the intellectual structure of sustainability‐oriented leadership research by examining how economic, environmental, and social performance dimensions are addressed across the literature. A cluster‐based systematic literature review was conducted using data from the Scopus and Web of Science databases.
Yaprak Demirsoy, Alperen Şahin, Taşkın Dirsehan   +2 more
wiley   +1 more source

Collaborative Agreements and Principle of Subsidiarity

, 2023
In recent years, public bodies, especially those with a local character, have increased the use of collaborative tools to activate relationships with private as individuals or within bodies and to regulate mutual relations with means that pursue common interests.
openaire   +1 more source

The Effect of Carbon Disclosure Quality on Green Bond Financing Cost

Business Strategy and the Environment, EarlyView.
ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley   +1 more source