Results 71 to 80 of about 85,352,323 (203)
Integrative Zoology, EarlyView.Avian haemosporidian blood parasites are typically identified through Sanger sequencing of a partial cytochrome b fragment, the MalAvi barcoding region. Next‐generation sequencing is seldom used for avian blood parasite identification; this study demonstrates a higher detection rate of co‐infections via metabarcoding and its possible implications ...
Peter Pibaque +9 more
wiley +1 more source
Hazardous Activities and Civil Strict Liability: The Regulator’s Dilemma [PDF]
This paper addresses the conditions for setting up strict civil liability schemes. For that it compares the social efficiency of two main civil liability regimes usually enforced to protect the environment: the strict liability regime and the “capped ...
Gérard Mondello
core
Global Policy, EarlyView.ABSTRACT Transnational due diligence regulations, such as the European Union Regulation on Deforestation‐Free Products (EUDR), are reshaping sustainability governance by transforming voluntary norms into binding global rules. Yet, their effectiveness depends on how well they align with domestic governance systems and on the power asymmetries that ...
John James Loomis +2 more
wiley +1 more source
Global Policy, EarlyView.ABSTRACT This paper investigates the strategic engagement of global union federations (GUFs) with emerging human rights due diligence (HRDD) legislation as a mechanism of transnational labour governance. Drawing on a multimethod qualitative design—including legal and document analysis and interviews with union officials—the study identifies six ...
Ingrid Landau +2 more
wiley +1 more source
Template for a quarterly progress report for units of the American Women's Voluntary Services to report on their ...
American Women's Voluntary Services, Inc.
core +2 more sources
Scaling Democratic Deliberation for Transnational Governance Through Civil Democracy
Global Policy, EarlyView.ABSTRACT Global governance no longer confronts merely a democratic deficit but active delegitimation: International organizations are losing democratic member majorities and facing domestic politicization and defunding, whereas autocracies capture the vocabulary of democratization for statist ends.
Hanno Scholtz
wiley +1 more source
Mandatory Versus Voluntary Disclosure of Product Risks [PDF]
We analyze a model in which firms are able to acquire information about product risks and may or may not be required to disclose this information. We initially study the effect of disclosure rules assuming that firms are not liable for the harm caused by
A. Mitchell Polinsky, Steven Shavell
core
Contemporary Accounting Research, EarlyView.ABSTRACT The capacity of firms to communicate effectively with investors during periods of disruption is a critical but understudied dimension of corporate adaptability. The COVID‐19 pandemic offers a rare empirical setting to observe such adaptability: It eliminated in‐person investor events almost overnight, forcing firms to either withdraw from ...
Andrea K. Down +2 more
wiley +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?
Abacus, EarlyView.This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley +1 more source