Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Відповідальність суб’єктів аудиторської діяльності в Україні
The article is made an attempt to generalize the information as to auditors’ and audit firms’ responsibility in Ukraine relying on valid normative documents mostly using legal and juridical aspects.
Vynogradova, M. O. +1 more
core
An Unreasonable Ban on Reasonable Competition: The Legal Profession’s Protectionist Stance Against Noncompete Agreements Binding In-House Counsel [PDF]
In the vast majority of jurisdictions in the United States, a business may protect its confidential information and customer goodwill by conditioning employment on an employee’s acceptance of a covenant not to compete.
Horvitz, Kevin D.
core +1 more source
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
AI in Radiology: Navigating Medical Responsibility
The application of Artificial Intelligence (AI) facilitates medical activities by automating routine tasks for healthcare professionals. AI augments but does not replace human decision-making, thus complicating the process of addressing legal ...
Maria Teresa Contaldo +5 more
doaj +1 more source
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
Commercial property loan valuations in the UK : the changing landscape of practice and liability [PDF]
This paper is the first of two which aim to examine the major legal liability implications of changes to the commercial property loan valuation process caused by the recession in the UK property market and to make recommendations to valuers and their ...
Crosby, Neil +2 more
core
ABSTRACT Widespread digital adoption has challenged our understanding of how these tools reshape collaboration, trust and sustainability outcomes across different institutional and network contexts. As networks now pursue resilience and sustainable development in parallel, we map emerging research directions and identify how collaboration and ...
Ari Carisza Graha Prasetia +1 more
wiley +1 more source
Circuit Split or a Matter of Semantics? The Supreme Court\u27s Upcoming Decision on Rule 10b-5 Scheme Liability and Its Implications for Tax Shelter Fraud Litigation [PDF]
After Internal Revenue Service investigations exposed widespread fraud among tax shelter promoters, angry investors sued for securities fraud under Securities and Exchange Commission Rule 10b-5, which provides a cause of action against “primary violators”
Pincus, Mark S.
core +1 more source
Exploring Supply Chain Visibility for Circularity: A Delphi Approach
ABSTRACT Circular supply chains (CSCs) depend on enhanced supply chain visibility (SCV) to track and manage resource flows and thereby enable efficient decision‐making. Despite confronting silo mentalities, fragmented information, technological barriers, resistance to change, and a lack of standardization, data sharing remains crucial for SCV and ...
Tarun Kumar Agrawal +7 more
wiley +1 more source

