Results 101 to 110 of about 234,951 (306)

Climate Policy, Carbon Leakage and Competitiveness: How Might Border Tax Adjustments Help? [PDF]

open access: yes
In this paper, analysis is presented relating to the impact of border tax adjustments for climate policy on the international competitiveness of energy-intensive industries, and the related problem of carbon leakage.
McCorriston, Steve, Sheldon, Ian M.
core   +1 more source

Green Talk, Costly Walk: The Financial Cost of Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Carbon tax acceptability with information provision and mixed revenue uses. [PDF]

open access: yesNat Commun, 2021
Maestre-Andrés S   +3 more
europepmc   +1 more source

The Distributional Impact of a Carbon Tax in Ireland [PDF]

open access: yes
We study the effects of carbon taxation and revenue recycling across the income distribution in Ireland. Price changes of fuels and all other final goods and services are taken into account.
Tol, Richard S. J., Verde, Stefano
core  

Current Trends and Future Research in Management Control for Sustainability in Retail

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Equilibrium between Environmental and Economic Objectives: An Activity-Based Costing Approach Application for Carbon Emissions Management in the Aluminum Alloy Wheel Industry

open access: yesEnergies
In the face of the increasingly dire threat of global climate change, reducing carbon emissions has become an urgent priority for governments and corporations worldwide.
Wen-Hsien Tsai   +2 more
doaj   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette   +2 more
wiley   +1 more source

Taxation and corporate finance in Ghana: how do they affect environmental quality?

open access: yesCogent Business & Management
Countries have greatly depended on taxes and corporate finance to support government expenditures and business activities, respectively. However, contrasting arguments on their effects on environmental quality prevail in literature.
Paul Adjei Kwakwa
doaj   +1 more source

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