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
Local cloud enhancement associated with urban morphology: evidence from observations and idealized large-eddy simulations. [PDF]
Cui Y +7 more
europepmc +1 more source
How Supply Chain Transparency Shapes the Impact of Green Credit on Corporate Digital Responsibility
ABSTRACT Drawing on panel data from 4229 firm‐year observations of Chinese A‐share listed companies (2011–2022), this study investigates the relationship between green credit and corporate digital responsibility (CDR), focusing on the mediating role of supply chain transparency (SCT).
Muhammad Awais Gulzar +3 more
wiley +1 more source
Four-Port Compact Metamaterial MIMO Antenna with Stub-Based Bandwidth Improvement. [PDF]
Vargas-Balderas AA +4 more
europepmc +1 more source
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi +2 more
wiley +1 more source
Cooling effect of urban green spaces: LCZ-based assessment comparing four cities at similar latitudes via hotspot and regression models. [PDF]
Yilmaz D +9 more
europepmc +1 more source
Do Banks in the Middle East and North Africa Region Price Carbon Exposure?
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim +2 more
wiley +1 more source
Space-time-coding metasurfaces for high-dimensional communications with OAM-, polarization-, and frequency-division multiplexing. [PDF]
Zhang L, Cui TJ.
europepmc +1 more source
Histopathologic Analysis of the Morpho‐Functional Zones of the Human Acetabular Labrum
ABSTRACT The structural and functional adaptation of soft tissues to mechanical load controls their ability to withstand injury and influences their capacity for healing. Similar to the knee meniscus, the acetabular labrum exhibits zonal differences in mechanical load distribution, resulting in distinct regions with unique structural and functional ...
Abdulaziz A. Alomiery +4 more
wiley +1 more source
The nonlinear relationship between urban design form and energy efficiency. [PDF]
Lyu S, Yan F.
europepmc +1 more source

