Results 131 to 140 of about 285,672 (343)
ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison+3 more
wiley +1 more source
ACCOUNTING AND TAX TREATMENT OF DIVIDENDS IN COMMERCIAL COMPANIES IN THE REPUBLIC OF MOLDOVA [PDF]
The article addresses the main problem of accounting and taxation of intermediate and annual dividends in commercial companies in the Republic of Moldova. In particular, the aspects aimed at determining the basis for calculating dividends, perfecting
NEDERIȚA ALEXANDRU, LAZARI LILIANA
doaj
Shakespeare and Shareholders [PDF]
openaire +4 more sources
Evaluating the Influence of Board Characteristics on Environmental Decoupling: Evidence From Europe
ABSTRACT This study investigates the relationship between corporate governance characteristics and environmental decoupling, that is, the misalignment between environmental disclosure and environmental performance. We analyze a sample of 728 European companies (3061 firm‐year observations) belonging to 18 industries and 20 different countries from 2017
Sabrina Pisano+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
Shareholder voting in Germany [PDF]
Shareholder voting is back on the agenda of public debate for several reasons. One is the investors’ internationalization of capital investments and the raising of funds globally by companies.
Baums, Theodor, Schmitz, Rainer
core
Corporate Climate Risk Governance and Environmental Innovation
ABSTRACT The existing body of literature with regard to climate‐oriented governance focuses on carbon disclosure and climate change commitments, with a notable omission of an essential aspect of sustainable business practices and decarbonization, that is, environmental innovation.
Md Tanvir Hamim, Sabur Mollah
wiley +1 more source
ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage+2 more
wiley +1 more source
Remodelling Fashion: Climate Governance and the Sustainable Energy Transition
ABSTRACT The ecological footprint of multinational corporations (MNCs) is a global issue that demands immediate attention. In particular, the impact of the fashion industry has garnered significant concern, as it alone is responsible for approximately 10% of global carbon emissions.
Isabel‐María García‐Sánchez+3 more
wiley +1 more source
Minority and Dissenting Shareholders' Rights in Fundamental Changes
Norman D. Lattin
openalex +2 more sources