Results 101 to 110 of about 296,068 (343)
JOINT-STOCK AGREEMENT AS A LEGAL MEANS OF A SHAREHOLDER’S LEGAL PERSONALITY REALIZATION
Russian Journal of Economics and Law, 2013 The article views the institution of joint-stock agreement from the point of view of legal means theory. The author proves the necessity of a joint-stock agreement as a legal means of implementation of corporate rights by the shareholders.
R. I. Akhmadullin
doaj
Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley +1 more source
“Soft” Climate Change Exposure and Firm Performance Across Countries: Legitimacy Theory Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the impact of a firm‐level ‘soft’ measure of climate change exposure on the performance of 6228 companies across 40 countries (2001–2021) using legitimacy theory. We find that the relationship between climate change and performance is contingent upon industry and the content of climate change exposure (opportunities ...
Naimat U. Khan, Mushtaq Hussain Khan
wiley +1 more source
How Laws Affect Contracts: Evidence from Yankee Bond Covenants [PDF]
We examine how country-level legal and institutional differences in creditor and shareholder rights shape the use of bond covenants. Using comprehensive debt covenant information for a sample of Yankee bonds issued by firms from more than 50 countries ...
John Wald, Lukas Roth, Yaxuan Qi
core
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines companies' readiness for change in response to the evolving sustainability reporting regulatory landscape, shaped by the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS).
Giuseppe Nicolo +3 more
wiley +1 more source
Shareholder Engagement and Chevron’s Policy 520 on Human Rights: The Role Played by the United States Jesuit Conference’s “National Jesuit Committee on Investment Responsibility” [PDF]
, 2014 Purpose To demonstrate how the Society of Jesus (Jesuits) in the United States through the “National Jesuit Committee on Investment Responsibility” played a significant role as a socially conscious institutional and religious investor in influencing ...
Onuoha, Austin G. C. +2 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This research investigates the role of the chief executive officer (CEO) in facilitating corporate environmental responsibility, a pivotal strategy for contemporary organizations seeking to cope with environmental challenges. Drawing on upper echelons theory and the cognitive–affective processing system framework, we expect that CEO ...
Xu Feng +3 more
wiley +1 more source
A Consistent Firm Objective When Markets are Incomplete: Profit Maximization [PDF]
In economies with private firm ownership, when markets are incomplete, and firm shareholders change over time, there is no broad agreement on what ought to be a firm's objective.
Tarun Sabarwal
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms increasingly disclose their climate action strategies through voluntary initiatives, yet concerns persist about the substantive impact of such disclosures. This study investigates how internal resources interact with organizational facades—symbolic mechanisms designed to reinforce legitimacy to stakeholders—in shaping corporate climate ...
David Tobón‐Orozco +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the interrelationships among climate change initiatives, environmental management training, and firm performance while considering the trickle‐down effect of board‐level gender diversity on gender diversity in the top management team (TMT).
Mushtaq Hussain Khan +3 more
wiley +1 more source