Results 81 to 90 of about 10,929 (292)
UN Cybercrime Convention: Implementing the Mutual Legal Assistance in the Digital Age
Objective: to explore the evolution and comparative effectiveness of mutual legal assistance as a practical alternative to universal jurisdiction in the context of countering transnational cybercrime based on the provisions of the UN Cybercrime ...
Ya. A. Abdelkarim
doaj +1 more source
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source
Universal Jurisdiction In Abstentia
The purpose of this Article is to provide some clarification of universal jurisdiction in absentia. It begins with a brief overview of the state of international law on the issue, centering on the decision of the minority judges who treated it in the ...
Rabinovitch, Ryan
core
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source
The application of universal jurisdiction in Spain
This thesis is dedicated to the topic of universal jurisdiction, although this theme is not well-known in the Czech Republic, abroad it has more attention.
Skrbková, Tereza
core
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged +1 more
wiley +1 more source
How Supply Chain Transparency Shapes the Impact of Green Credit on Corporate Digital Responsibility
ABSTRACT Drawing on panel data from 4229 firm‐year observations of Chinese A‐share listed companies (2011–2022), this study investigates the relationship between green credit and corporate digital responsibility (CDR), focusing on the mediating role of supply chain transparency (SCT).
Muhammad Awais Gulzar +3 more
wiley +1 more source
Universal Jurisdiction between Unity and Fragmentation of International Criminal Law [PDF]
This paper represents the outcome of research fellowship Marie Curie at the Universiteit Leiden -Campud Den Haag Grotius, Centre for International Legal Studies (prof. C. Stahn and prof. Larissa van den Herik, supervisors) on the topic "The Fragmentation
Pasculli Maria Antonella
doaj
Examining Universal Jurisdiction
This article considers the heightened debate over the role of universal jurisdiction within international law, and concludes it should not be judged based on the appropriateness or foundation set by remote precedents.
Anton, Sondra
core

