Results 71 to 80 of about 5,374 (261)
Contemporary Interpretation and Application of the Treaty of Spitsbergen of 1920
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
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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
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
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
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
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
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
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
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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
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