tailieunhanh - SUPREME COURT OF THE UNITED STATES - NATIONAL FEDERATION OF INDEPENDENT BUSINESS ET AL. v. SEBELIUS, SECRETARY OF HEALTH AND HUMAN SERVICES, ET AL.

We show that the group of firms with a strong sustainability culture is significantly more likely to assign responsibility to the board of directors for sustainability and to form a separate board committee for sustainability. Moreover, High Sustainability companies are more likely to make executive compensation a function of environmental, social, and external perception (., customer satisfaction) metrics. In addition, this group is significantly more likely to establish a formal stakeholder engagement process where risks and opportunities are identified, the scope of the engagement is defined ex ante, managers are trained. | Slip Opinion OCTOBER TERM 2011 1 Syllabus NOTE Where it is feasible a syllabus headnote will be released as is being done in connection with this case at the time the opinion is issued. The syllabus constitutes no part of the opinion of the Court but has been prepared by the Reporter of Decisions for the convenience of the reader. See United States v. Detroit Timber Lumber Co. 200 U. S. 321 337. SUPREME COURT OF THE UNITED STATES Syllabus NATIONAL FEDERATION OF INDEPENDENT BUSINESS ET AL. v. SEBELIUS SECRETARY OF HEALTH AND HUMAN SERVICES ET AL. CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT No. 11-393. Argued March 26 27 28 2012 Decided June 28 2012 In 2010 Congress enacted the Patient Protection and Affordable Care Act in order to increase the number of Americans covered by health insurance and decrease the cost of health care. One key provision is the individual mandate which requires most Americans to maintain minimum essential health insurance coverage. 26 U. S. C. 5000A. For individuals who are not exempt and who do not receive health insurance through an employer or government program the means of satisfying the requirement is to purchase insurance from a private company. Beginning in 2014 those who do not comply with the mandate must make a s hared responsibility payment to the Federal Government. 5000A b 1 . The Act provides that this penalty will be paid to the Internal Revenue Service with an individual s taxes and shall be assessed and collected in the same manner as tax penalties. 5000A c g 1 . Another key provision of the Act is the Medicaid expansion. The current Medicaid program offers federal funding to States to assist pregnant women children needy families the blind the elderly and the disabled in obtaining medical care. 42 U. S. C. 1396d a . The Affordable Care Act expands the scope of the Medicaid program and increases the number of individuals the States must cover. For ex- Together with No. 11-398 Department of .