Results 111 to 120 of about 2,667 (223)

Reforms in tax-benefit systems in order to increase emplyoment incentives in the EU [PDF]

In this paper we discuss the role of tax and benefit systems in the context of the functioning of the labour markets and review recent progress made by EU Member States in reforming tax and benefit systems with a view to increasing economic incentives ...
G. Carone, A. Salom�ki
core  

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

REFORMS IN TAX-BENEFIT SYSTEMS IN ORDER TO INCREASE EMPLOYMENT INCENTIVES IN THE EU [PDF]

In this paper we discuss the role of tax and benefit systems in the context of the functioning of the labour markets and review recent progress made by EU Member States in reforming tax and benefit systems with a view to increasing economic incentives ...
Aino Salomaki, Giuseppe Carone
core  

The Wealth of Wealthholders. [PDF]

Rev Income Wealth
Ameriks J, Caplin A, Lee M, Shapiro MD, Tonetti C.   +4 more
europepmc   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Advancing workplace mental health equity in post-apartheid South Africa: an intersectional mixed-methods study. [PDF]

Front Public Health
Shekhar A, Saurombe MD.
europepmc   +1 more source

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram, Adriana Tiron Tudor, Liana Stanca   +2 more
wiley   +1 more source

Measuring the Social Discount Rate under Uncertainty: A Methodology and Application [PDF]

It is well recognised that the issue of the social rate of discount applies only to the gains from public investment that accrues to the public sector. When it comes to measurement, however, there is a problem: public investment in infrastructure and the
Syed Ahsan, Panagiotis Tsigaris
core  

Sugar tax in Poland: population-level trends in obesity, sugar consumption and healthcare utilization. [PDF]

Front Public Health
Seweryn M, Bała MM, Juszczyk G, Nowak F, Jankowska EP.   +4 more
europepmc   +1 more source

Life Cycle Analysis as a Sustainable Governance Lever for Environmental Performance: Evidence From French SBF 120 Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study draws on neo‐institutional theory, stakeholder theory, and the resource‐based view to examine the relationship between the use of Life Cycle Analysis (LCA) and firms' Environmental Performance (EP). Focusing on French companies listed on the SBF 120 index from 2002 to 2021, it investigates how LCA adoption influences EP across three
Nesrine Ben Ismail, Sami Ben Larbi
wiley   +1 more source