Results 211 to 220 of about 2,626,931 (281)

Green Versus Sustainable Loans: The Impact on Firms' ESG Performance

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This paper studies the development of a firm's Environmental, Social, and Governance (ESG) performance following the issuance of “green loans” earmarked for green projects versus “sustainable loans” benchmarked by ESG criteria. Firms issuing green loans improve environmental performance, particularly by reducing emissions, but experience ...
H. Özlem Dursun‐de Neef   +2 more
wiley   +1 more source

Reimagining State Aid: Guiding Law and Policy Reform in a Changing World

open access: yesEuropean Law Journal, EarlyView.
ABSTRACT EU state aid law has shifted fundamentally from an originally purely repressive tool to a proactive steering mechanism for critical EU goals today. This paper argues that the current legal framework in Article 107 TFEU is gravely misaligned with this new function.
Thomas Jaeger
wiley   +1 more source

From Audit to Prosecution: Institutional Collaboration as a Solution to Closing the Expectations Gap in Decentralized Governance

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT A long‐standing topic of concern in the literature on governmental auditing is whether the aims of Supreme Audit Institutions (SAIs) or other central audit institutions should include detecting fraudulent use of public money. The balance of opinion has been against this proposition, largely for reasons of infeasibility.
Michael Barzelay, Sérgio N. Seabra
wiley   +1 more source

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

“I Am Trying to Raise a Better Human”: Parenting Amid Uncertainty Among Queer Parents

open access: yesFamily Relations, EarlyView.
ABSTRACT Objective To examine how queer parents assigned female at birth (AFAB) navigate early parenting amid a sociopolitical climate characterized by uncertainty. Background Recent U.S. policy shifts affecting LGBTQ+ rights and reproductive autonomy have created heightened uncertainty for marginalized families.
Laura Siracusa, Abbie E. Goldberg
wiley   +1 more source

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