The Corporate Sustainability Reporting Directive (CSRD) imposes comprehensive ESG data requirements, yet the literature predominantly evaluates ex-post reporting quality rather
than ex-ante organizational readiness. Drawing on Kurt Lewin's Field Theory, this study develops and pilot-tests an expert-weighted ESG Readiness Index (ESGRI) quantifying [...]
AbstractThis study examines the relationship between cybersecurity and the digitalization of small and medium-sized enterprises (SMEs). Digitalization is conceptualized as
a gradual, path-dependent process in which firms adopt digital technologies over time, increasing both connectivity and exposure to cyber threats. [...]
As environmental, social, and governance (ESG) principles become integrated into corporate sustainability strategies, how ESG practices relate to employee innovation remains
underdeveloped. Drawing on the stimulus-organism-response framework and Job Demands-Resources theory, this study examines whether employee perceptions of ESG practices [...]
This study investigates how companies across different industries emphasize themes within Integrated Reporting (IR), as promoted by the International Integrated Reporting Council
(IIRC). As IR gains relevance for advancing Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) disclosure, understanding sectoral [...]
AbstractIn 2009, the Seventh Circuit ruled in U.S. v. Apex Oil that certain types of injunctions requiring firms to clean up previously released toxic chemicals were not dischargeable
in bankruptcy. This effectively increased the priority of cleanup obligations, requiring in many situations that they be met more fully before other creditors received [...]
AbstractEach year, millions of Americans default in their civil and criminal cases and face consequences such as arrest or eviction. Such default may not be intentional; indeed,
informational interventions have decreased defaults and improved outcomes in many justice contexts, and, as a result, have become one of the most common interventions [...]
AbstractThis article examines whether there are empirical foundations for what I term the “iron law of financial regulation”: following financial crises, Congress enacts
legislation that increases financial regulation, resulting in a regulatory ratchet in which new statutes are layered atop existing laws and new regulations are grafted [...]
AbstractThis paper analyzes the deterrent effects of both border patrol agents and increased United States–Mexico fencing on reported crime rates in U.S. cities located along
the border, between 1992 and 2016. We find that, for cities along the United States–Mexico border, increases in the number of border patrol agents, within patrol [...]
AbstractOne of the most important and disputed questions within the fields of international relations and conflict studies concerns the issue of mediator impartiality. Should
mediators be biased—supportive of one but not both of the main disputants—or should mediators always be impartial? This paper contributes to this debate by studying [...]
AbstractCriminal law applies to everyone, but regulations constrain only those who choose to participate in a regulated activity. Firms considering such participation face
three choices: comply with imperfectly enforced rules, violate them, or stay out of the activity altogether. [...]