Results 81 to 90 of about 160,686 (222)

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda   +2 more
wiley   +1 more source

A Review of Fiscal Incentives for Exports in the Philippines [PDF]

open access: yes
Stimulated by the success of the East Asian dragons, commitment on the design and administration of export promotion policies have been renewed. Against the backdrop of protection structure, the first-best solution to the problem is the complete overhaul
Manasan, Rosario G.
core  

How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López   +3 more
wiley   +1 more source

Tax Policy and Corporate Saving [PDF]

open access: yes
macroeconomics,corporate saving, tax ...
James M. Poterba
core  

The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The transition towards a circular economy (CE) requires not only technological and organisational innovation but also consumer engagement in adopting circular products. A key driver of this process is consumers' stated willingness to pay (WTP) a premium, which remains constrained by psychological, perceptual and contextual barriers.
Valerio Muto   +3 more
wiley   +1 more source

THE CAUSAL STRUCTURE OF LAND PRICE DETERMINANTS [PDF]

open access: yes
This paper investigates causation contemporaneously and over time to elucidate the persistent lack of agreement about what "causes" changes in farmland prices.
Awokuse, Titus O., Duke, Joshua M.
core   +1 more source

ESG Ratings and Firms' Engagement in Global Innovation Ecosystems: Implications for Green Innovation Capacity

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao   +3 more
wiley   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino   +3 more
wiley   +1 more source

Solar Fuels Via Methane Valorization: Thermochemical Pathways, Unified Metrics, and Techno‐Economic Perspectives

open access: yesENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
A first‐of‐its‐kind review benchmarks three solar methane valorization pathways with unified performance metrics for clean fuel production. Meeting global climate targets and sustainable energy demands requires carbon‐neutral fuels and innovative conversion pathways.
Muhammad Abdulmoez   +3 more
wiley   +1 more source

Discretionary policy in a monetary union with sovereign debt [PDF]

open access: yes
This paper examines the interactions between multiple national fiscal policy- makers and a single monetary policy maker in response to shocks to govern- ment debt in some or all of the countries of a monetary union.
Campbell Leith, Simon Wren-Lewis
core  

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