Results 91 to 100 of about 290,529 (260)
Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]
, 2017 In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Introduction: Special Issue on Hospitality
Higher Learning Research Communications, 2012 In the era of globalization, the economic contribution of the tourism, hospitality and leisure industry to the world’s GDP is significant. Tourism represents one of the main sources of income for many countries; tourism creates jobs, enhances exports and
Ruth Rios-Morales, Ian Jenkins
doaj +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Public Perceptions of Marital Rape: Does Level of Force Used Have an Impact?
Behavioral Sciences &the Law, EarlyView.ABSTRACT Research indicates that marital rape is viewed by the public as less harmful to a victim than stranger/acquaintance rape. The aim of the study is to extend the research conducted by Robinson in 2017, investigating how levels of force influence perceptions of marital rape.
Leanne Hanney, Amy Shelford, Andy Guppy
wiley +1 more source
To What Extent Does ESG Performance Influence Board Engagement in Acquisition Activity?
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between boards and corporate acquisition activity. Specifically, we posit that boards with directors who have been politicians positively influence the propensity to pursue acquisitions and that ESG performance (divided into environmental, social, and governance scores) moderates this relationship.
Leticia Pérez‐Calero +4 more
wiley +1 more source
Industrial Property Institutions, Patenting, and Technology Investment in Spain and Mexico, c. 1820-1914. [PDF]
This paper explores the nature and implications of nineteenth century patent law in two late-industrializing countries: Spain and Mexico. Both inherited earlier ancien regime monopoly practices, both adopted aspects of modern, codified patent systems in ...
Beatty, Edward, Saiz, Patricio
core
Board Governance as a Strategic Mechanism: Carbon Risk and Firm Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Carbon emissions are a major contributor to global warming and pose significant threats to the environment. In response to the urgency of climate change, firms are under increasing pressure to adopt policies that enhance environmental performance while reducing carbon risk.
Sarmad Ali +3 more
wiley +1 more source
From Columbus to Cooperation - Trade and Shipping Policies from 1492 to 1992 [PDF]
, 1989 This Article summarizes the history of international trade agreements from the time of Columbus to the ...
Sweeney, Joseph C.
core +2 more sources