Results 111 to 120 of about 190,541 (306)
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business 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
When Can Carbon Abatement Policies Increase Welfare? The Fundamental Role of Distorted Factor Markets [PDF]
This paper employs analytical and numerical general equilibrium models to assess the efficiency impacts of two policies to reduce U.S. carbon emissions — a revenue-neutral carbon tax and a non-auctioned carbon quota — taking into account the interactions
Goulder, Lawrence +2 more
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Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Tax policy to reduce carbon emissions in south Africa [PDF]
Noting that South Africa may be one of the few African countries that could contribute to mitigating climate change, the authors explore the impact of a carbon tax relative to alternative energy taxes on economic welfare.
Devarajan, Shantayanan +3 more
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Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
Geography and SustainabilityThis study aims to develop a system dynamic (SD) forecasting model based on the STIRPAT model to forecast the effect of an IDR 30 per kg CO2e carbon tax on carbon emissions, estimate future carbon emissions under ten scenarios, without and with the ...
Andewi Rokhmawati +2 more
doaj +1 more source
The role of revenue recycling schemes in environmental tax selection : a general equilibrium analysis [PDF]
This study examines the roles of revenue recycling schemes for the selection of alternative tax instruments (i.e., carbon-, sulphur-, energy- and output-tax) to reduce CO2 emissions to a specified level in Thailand.
Timilsina, Govinda R.
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The use of carbon taxes and charges in climate policy [PDF]
, 2013 The main aim of this article is to discusses theoretical issues regarding the use of carbon taxes in climate policy. The issues include inter alia: the definition of carbon and CO2 taxes, the objectives of these instruments and the tax design (the point ...
Ptak, Michał
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Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
International Cooperation on Climate-Friendly Technologies [PDF]
We examine international cooperation on technological development as a supplement to, or an alternative to, international cooperation on emission reductions.
Michael Hoel, Rolf Golombek
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