Results 21 to 30 of about 15,712 (188)

The Medieval History and Development of Company Law

Journal on European History of Law, 2017
In the business life, the company is one of the most significant legal instruments for capital collection and conducting trade activity with limited personal liability. The modern company forms have direct antecedents in the medieval laws.
István Sándor
doaj   +1 more source

Bona fides exuberans. A New Legal Concept of Twelfth Century Legal Scholarship

Journal on European History of Law, 2022
It is said that the dualist interpretation of good faith (bona fides) clearly distinguishes subjective good faith (guter Glaube, goede trouw) from objective good faith (good faith and fair dealing, Treu und Glauben, redelijkheid en billijkheid).
Peter Bónis
doaj   +1 more source

Determinants of migrant inflows to Japan: a time-series analysis of pull factors

Discover Global Society
This study analyzes the determinants of migrant inflows from China, Indonesia, South Korea, Myanmar, Nepal, the Philippines, Thailand, and Vietnam, the top eight sources of foreign labor in Japan.
Shyam Kumar Karki, Mi Moe Thuzar, Tokiko Inoue   +2 more
doaj   +1 more source

Talking the Walk: ESG Discourse as Strategic Dynamic Capability

Business Strategy and the Environment, EarlyView.
ABSTRACT Conventional wisdom suggests that firms must “walk the talk” on sustainability. In turbulent institutional environments, however, talking increasingly becomes part of the walk, as organizations use sustainability discourse to construct and maintain legitimacy.
Floriana Luisi, Olga Maria Stefania Cucaro   +1 more
wiley   +1 more source

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux, Pasquale Giungato, Serena Sebastiani, Angela Tarabella   +3 more
wiley   +1 more source

Sustainability Certification Adoption in Small and Medium Enterprises' Food Supply Chains: Using a Complexity Approach to Build up Foundations

Business Strategy and the Environment, EarlyView.
ABSTRACT Adopting certifications in food supply chains (FSCs) is a common practice for sustainable management, including among small and medium enterprises (SMEs). This study investigates how SMEs in FSCs navigate the complexities of certification adoption for sustainable supply chain management (SSCM).
Belinda Borrello, Verónica León‐Bravo, Minelle Silva   +2 more
wiley   +1 more source

Profit, Purpose and the ‘Price of Change’: Evidence From Benefit Corporation Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the short‐term financial consequences of transforming into a benefit corporation, a hybrid organisational form that embeds a dual mission of profit and public benefit. Drawing on the Social Resource‐Based View and sustainability‐oriented change management, we argue that the transition entails a reconfiguration of ...
Mouhcine Tallaki, Riccardo Ievoli, Vincenzo Riso, Enrico Bracci   +3 more
wiley   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

The Language of Greenwashing: SDG Omission and Opportunity‐Oriented Environmental Tone as Alert Metrics in Green Bond Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi, Sandra Paterlini, Monica Gentile, Vincenzo Foglia Manzillo, Gianluca Vittorioso   +4 more
wiley   +1 more source