Results 171 to 180 of about 3,709 (265)

Basic Corporate Taxation

Michigan Law Review, 1974
Stefan F. Tucker, Douglas A. Kahn
openaire   +2 more sources

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, Suzanne Kieviet   +1 more
wiley   +1 more source

Barriers and facilitators to enforcing E-cigarette regulations for online sales. [PDF]

Nicotine Tob Res
Lee SC, Chadwick G, Kruse GR, Stover M, Haqq LI, Lee B, Levy DE.   +6 more
europepmc   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source

Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]

PLoS One
Shi X, Shen Y, Wang Y, Han J.
europepmc   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

Assessing the progress in implementing population-based policies to reduce the burden of noncommunicable diseases in Eastern Europe and Central Asia, 2010-2024. [PDF]

Health Policy Plan
Dumcheva A, Laatikainen T, Rakovac I, Nevalainen J, Nuorti P.   +4 more
europepmc   +1 more source

Takeover Vulnerability and the Discipline of ESG Overinvestment

Business Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi, Ruth O. Sagay, Reon Matemane   +2 more
wiley   +1 more source

Strategic equity compensation: A delphi-AHP approach to industry-specific governance design for RSUs. [PDF]

PLoS One
Park WA, Sernova E, Park CY.
europepmc   +1 more source

Zero Deforestation Commitments and Industry 4.0 Enabling Technologies: An Analysis of Their Role in Mitigating Deforestation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of corporate zero‐deforestation commitments (ZDCs) and Industry 4.0 (I4.0) enabling technologies in mitigating deforestation. Drawing on data from 110 companies included in the Forest 500 dataset, the research explores whether sustainability commitments and digital innovation influence firms' deforestation ...
Valentina Beretta, Eugenia Parodi, Celine Buschmann   +2 more
wiley   +1 more source