Results 131 to 140 of about 8,778 (289)
A behavioural law and economics approach to sustainability information
Law and Financial Markets Review, 2023 openaire +2 more sources
Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti +2 more
wiley +1 more source
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Scientific DataClimate change is currently one of humanity’s greatest threats. To help scholars understand the psychology of climate change, we conducted an online quasi-experimental survey on 59,508 participants from 63 countries (collected between July 2022 and July ...
Kimberly C. Doell +258 more
doaj +1 more source
Behavioural responses to corporate profit taxation [PDF]
This paper examines behavioural responses by companies to changes in profit taxation in their home country. The elasticity of tax revenue with respect to changes in the corporation tax rate are decomposed into a variety of responses.
Norman Gemmell, John Creedy
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Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
, 2016 Bringing together the most important articles from leading authors in the field, Professor Geoffrey Miller's new collection, Economics of Securities Law, is an essential resource for students, policymakers and those interested in the history and current ...
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study systematizes the literature on eco‐innovation and economic complexity, aiming to understand how the sophistication of productive structures shapes countries' capacity to develop environmentally responsible innovations, and how eco‐innovation may, in turn, influence productive sophistication.
Gregory Matheus Pereira de Moraes +1 more
wiley +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Private law, nudging and behavioural economic analysis ::the mandated-choice model /
, 2020 "Offering a fresh perspective on "nudging", this book uses legal paternalism to explore how legal systems may promote good policies without ignoring personal autonomy. It suggests that the dilemma between inefficient opt-in rules and autonomy restricting
Karampatzos, Antonis,
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