Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Obesity and Metabolic Syndrome in the 21st Century: A Narrative Review of Cardiometabolic Risk and Global Policy Response. [PDF]
CureusSanchez D +9 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang +4 more
wiley +1 more source
Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. [PDF]
PLoS OneZhang Q, She J.
europepmc +1 more source
Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties. [PDF]
Int Tax Public Financ, 2021 Petkova K.
europepmc +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
The dilemma of coordinated communication in China's e-cigarette governance: A computational discourse analysis of a social media controversy. [PDF]
Tob Induc DisLi Z +5 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Digital transformation (DT) is increasingly recognised as essential for improving environmental performance in process‐intensive and hazardous sectors; however, the mechanisms by which digitalisation translates into green operational performance (GOP) and environmental accountability remain insufficiently investigated, particularly in ...
Amila Kasun Sampath Udage Kankanamge +2 more
wiley +1 more source
Bilateral tax competition in double tax treaties between developed and developing countries. [PDF]
Int Tax Public FinancPetkova K, Stasio A, Zagler M.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source