Results 141 to 150 of about 387,502 (304)

Boards of Directors That Transform: A Study on How Specific Architectural Components Drive ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez, Jose Angel Zuñiga‐Vicente, Guus Hendriks, Diana Benito‐Osorio   +3 more
wiley   +1 more source

Criminal Fines Issuing Tax Invoices Not Based on Actual Transactions with More than One Perpetrator

Justisi
Criminal fines in the case of issuance of tax invoices that are not based on actual transactions (TBTS) aim to recover losses of state revenue, but in the event that there is more than one perpetrator, the fines applied cannot be applied equally to each ...
Anggiat Sautma, Sigid Suseno suseno, Amelia Cahyadini cahyadini   +2 more
doaj   +1 more source

TRYING TO FIT AN OVAL SHAPED ISLAND INTO A SQUARE CONSTITUTION: ARGUMENTS FOR PUERTO RICAN STATEHOOD [PDF]

, 2002
This Comment focuses on the limits placed on Puerto Rico under the United States Constitution and concludes that Puerto Rico must become the 51st state to improve its status under the Constitution.
Roman, Jose D.
core   +1 more source

Sustainability Certification and Tourist Behavior: The Role of Trust in Certification Bodies and Destination Social Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Tourism is under growing pressure to adopt sustainable practices due to the negative impacts of mass tourism on destinations. Sustainability certification schemes (SCS) have emerged as voluntary governance tools that signal responsible practices and reduce information asymmetry.
Patricia Martínez García de Leaniz, Ángel Herrero Crespo, María del Mar García de los Salmones   +2 more
wiley   +1 more source

Justice for All: Reimagining the Internal Revenue Service [PDF]

, 2013
The ability of the Internal Revenue Service to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice stating that
Herzig, David J.
core   +2 more sources

Exploring the Interrelationships Among Supply Chain Emissions, Financial Performance, Market Value, and Board Sustainability: An Exploration of the European Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino, Martina Panero, Nourah O. Alshaghdali, Judith Petra Koltai   +3 more
wiley   +1 more source

Is There a Federal Definitions Power? [PDF]

, 2014
Although the Supreme Court decided United States v. Windsor on equal protection grounds, that case also raised important and recurring questions about federal power.
Kuehn, Daniel, Ljunggren, Sofia
core   +1 more source

Corporate Social Responsibility (CSR) in Mining: An Integrated Institutional and Agency Theory Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mining is one of the foundations of economic development but has historically been associated with severe socioenvironmental impacts, such as ecosystem degradation, displacement of traditional communities, and large‐scale disasters. In this context, corporate social responsibility (CSR) plays a central role as a mechanism for legitimizing ...
Felipe Moura Oliveira, Elaine Aparecida da Silva   +1 more
wiley   +1 more source

A Study of High‐Emission Industries: How Policy, Strategy, and Technology Shape Corporate Social Responsibility Toward Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The extant carbon neutrality (CN) literature largely offers macro‐ or meso‐level analyses, providing limited insights into implementation experiences that could inform granular policymaking and industry strategies. To address this gap, we examine the lived CN experiences of firms in the transportation, energy, manufacturing, and construction ...
Adeel Luqman, Shalini Talwar, Hawazen Almugren, Attila Kurucz, Enrico Battisti   +4 more
wiley   +1 more source

Do CSR Committees Moderate the Relationship Between Democratic Societies and Firm Innovation? An International Overview

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez   +1 more
wiley   +1 more source