Results 71 to 80 of about 5,374 (261)

Contemporary Interpretation and Application of the Treaty of Spitsbergen of 1920

open access: yesМосковский журнал международного права, 2010
The article is a contemporary analysis in Russian legal literature of the legal regime of the Spitsbergen islands and the adjacent marine areas. The possible interpretations of the Treaty on Spitsbergen of 1920 and relevant rules of general international
A. N. Vylegjhanin
doaj   +1 more source

Managing with CARE: Family‐Level Outcomes of Environmental, Social, and Governance Practices in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji   +4 more
wiley   +1 more source

The Influence of Ethical Ideologies on Corporate Social Performance in Small and Medium‐Sized Enterprises in the United Kingdom

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research addressing the microfoundations of corporate social performance (CSP) in small and medium‐sized enterprises (SMEs) remains sparse. This paper aims to investigate how SME managers' ethical ideology affects CSP and examines the mediating role of their CSR orientation (CSRO): economic, legal, ethical, and philanthropic.
Sarah Mohammad Suleiman Alsyoof   +2 more
wiley   +1 more source

Legal Disputes and Political Games Over the Continental Shelf of the Spitsbergen Islands in the Arctic

open access: yesHaiyang Kaifa yu guanli
Spitsbergen Islands (Spitsbergen for short) are an important island in the Arctic region and rich in mineral resources. Norway claims sovereignty over Spitsbergen Island under the 1925 Treaty of Spitsbergen (referred to as the "Treaty"), thereby claiming
LU Fanghua
doaj  

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid   +4 more
wiley   +1 more source

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen   +2 more
wiley   +1 more source

Ocean Governance and Marine Conservation: Institutional Work as a Lever for Ocean Sustainability

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT Ocean governance presents one of the most complex environmental policy challenges of our time, requiring coordinated action across multiple scales, sectors and stakeholder groups. This paper applies institutional work theory to systematically examine how actors create, maintain and disrupt the governance arrangements underpinning ocean ...
Kedar Uttam   +3 more
wiley   +1 more source

Vliv případu Kardassopoulos proti Gruzii a případů investorů ropné společnosti Yukos proti Ruské federaci na prozatímní provádění Smlouvy o energetické chartě a na prozatímní provádění smluv z pohledu mezinárodního práva veřejného

open access: yesActa Universitatis Carolinae Iuridica
The Energy Charter Treaty is a multilateral international treaty that contains regulations that, among other things, provide investors of other contracting parties with protection for their investments in the energy sector.
Barbara Šinková
doaj   +1 more source

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