Results 221 to 230 of about 575,781 (356)
ESG Disclosure and Access to Credit: A Configurational Analysis of European Listed Firms
ABSTRACT This study investigates how various ESG disclosure configurations affect credit access for European firms listed on the STOXX Europe 600 Index during 2021–2022. Employing fuzzy‐set qualitative comparative analysis and ESG disclosures standardised under the Global Reporting Initiative (GRI), the findings demonstrate that disclosure patterns ...
Carmen Gallucci+2 more
wiley +1 more source
Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. [PDF]
Zhang Q, She J.
europepmc +1 more source
Corporate Tax Competition and the Decline of Public Investment [PDF]
The government’s choices of the corporate tax rate and public investment are interdependent. In particular, they both respond positively to the other. Therefore, international tax competition not only drives corporate tax rates to lower levels but might ...
Francois Pouget, Pedro Gomes
core
Sustainable Pathways to Circular Economy Adoption: Insights From the RMG Sector of Bangladesh
ABSTRACT This study explores the role of sustainability practices in facilitating the adoption of a circular business model within the readymade garment (RMG) sector in Bangladesh. Specifically, the study wants to investigate how green supply chain practices (GSCPs), green investment (GI), and green human capital (GHC) contribute to ensuring ...
Naznin Sultana Chaity+5 more
wiley +1 more source
The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions
Reint Gropp
openalex +2 more sources
ABSTRACT This study investigates the body of literature on decarbonization management practices that use renewable resources and green technologies to meet zero‐carbon energy targets for achieving Sustainable Development Goal (SDG) 13 to ‘Take urgent action to combat climate change and its impacts’.
Assunta Di Vaio+3 more
wiley +1 more source
Evidence of the effect of domicile on corporate average effective tax rates in the European Union [PDF]
Willem Buijink+2 more
openalex +1 more source
Do state corporate income taxes reduce wages? [PDF]
Amid falling revenues and impending budget shortfalls, state policymakers must find ways to increase revenue, cut spending, or both. At the same time, they must develop policies that attract or keep businesses and jobs.
R. Alison Felix
core
ABSTRACT This study examines the impact of executive compensation (EC) and corporate circular economy performance incentives (CCEPI) on corporate circular economy initiatives (CCEI) and corporate circular economy performance (CCEP) by integrating legitimacy theory and the resource‐based view.
Emmanuel A. Morrison+2 more
wiley +1 more source
Current Challenges in Efficient Lithium‐Ion Batteries’ Recycling: A Perspective
Rapid prospering of the electric vehicle industries makes Li‐ion batteries (LIBs) recycling an urgent need. However, the global LIB recycling effort is hampered by various challenges, including recycling/upcycling techniques, global government policies, and economic and environmental implications.
Xiaolu Yu+6 more
wiley +1 more source