Results 21 to 30 of about 77,415 (187)
Investor Perception of ESG in Earnings Calls
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Drivers of Nature‐Related Investment Strategies Among Institutional Investors
ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley +1 more source
The Minimum Age of Criminal Responsibility Internationally—History, Systems and the Future
ABSTRACT Background In most countries, a criminal conviction requires evidence that the individual committed the act and that they had the mental capacity to understand what they were doing and that it was wrong. Youth, as an indicator of brain development, is one factor affecting criminal capacity.
Enys Delmage +18 more
wiley +1 more source
World Music on a U.S. Stage: A Berne/TRIPs and Economic Analysis of the Fairness in Music Licensing Act [PDF]
This article analyzes the dispute settlement proceedings pending before the World Trade Organization (WTO) concerning the Fairness in Music License Act of 1998, a new provision of the US Copyright Act that exempts many bars, restaurants, and retail ...
Helfer, Laurence R.
core +1 more source
Framing Modern Slavery: Do Stakeholders Talk Past Each Other?
ABSTRACT Modern slavery literature has thus far mostly adopted a downstream perspective, in the sense that researchers investigated corporate actors' responses after the enactment of transparency legislation. The common finding is that corporate disclosure is poor and ineffective, contributing to a failure to eradicate modern slavery.
Sylvain Durocher +2 more
wiley +1 more source
Maternal health remains a critical global concern, particularly in underserved populations and in low‐ and middle‐income countries where access to safe and effective therapeutics is limited. Despite the use of medications by most women during pregnancy, the exclusion of pregnant and lactating women from clinical trials has resulted in significant data ...
Rachel K. Scott +7 more
wiley +1 more source
Mandating Environmental Liability Insurance [PDF]
Plant cuticles are extracellular membranes covering aerial organs of plants, whose main functions rely on the protection against water loss, mechanical injury from the environment, attack of microorganism, and also regulation of gas exchange.
Richardson, Benjamin J.
core +2 more sources
The Affordable Care Act raises the stakes on worker classification; what does this mean for the Voluntary Classification Settlement Program [PDF]
This research considers worker classification and the many implications an employer must consider when classifying a worker as employee or independent contractor. One implication relates to healthcare benefits and healthcare taxes. As such, this research
Parmar, Sagar
core +1 more source
Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas +3 more
wiley +1 more source
Abstract Restoring forests can help conserve biodiversity, mitigate climate change and enhance human well‐being. Despite financial and political support for global forest restoration initiatives, projects continue to face persistent challenges and trade‐offs between environmental, climatic and socio‐economic goals.
Mariana Hernandez‐Montilla +24 more
wiley +1 more source

