The effect of voluntary environmental regulation on corporate financialization in China. [PDF]
Zhou Z, Zong S, Qiu Y, Guo F.
europepmc +1 more source
Asset Redeployability and Biodiversity Risk
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source
ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley +1 more source
How do children's cohabitation and family asset reserves impact rural individuals' participation in commercial pension insurance? [PDF]
Feng C, Zhang Y, Yang L, Wu L, Liu B.
europepmc +1 more source
Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu +4 more
wiley +1 more source
A hypothesis-driven responsible AI framework for interpretable ESG forecasting with RuleFit. [PDF]
Muhammad T +7 more
europepmc +1 more source
ABSTRACT The aim of the study is to examine the public acceptance of the deposit‐refund system (DRS), introduced in the European Union, through an extended version of the Technology Acceptance Model (TAM). The research supplemented the classic constructs of TAM (behavioral intension, perceived usefulness, and perceived ease of use) with environmental ...
József Ráti, Zalán Márk Maró
wiley +1 more source
LSTM-augmented DQN for quantitative trading in partially observable markets. [PDF]
Yu H, Dong J, Jiang Y, Sun X.
europepmc +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
ESG disclosure quality and firm valuation under economic policy uncertainty: Evidence from Chinese A-share listed firms. [PDF]
Tang CH, Luo F.
europepmc +1 more source

