Results 141 to 150 of about 2,568 (239)

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga, Pedro Lorca Fernández, Javier de Andrés Suárez   +2 more
wiley   +1 more source

The trade of illicit cigarettes in Ghana: Insights from a policy synthesis and qualitative study. [PDF]

Tob Prev Cessat
Singh A, Dobbie F, Gallagher A, Ross H, Boateng OA, Logo DD, Bauld L, Gilmore AB, Owusu-Dabo E.   +8 more
europepmc   +1 more source

Strategies for Realizing Industry 5.0 Inclusive Sustainability Goals for Sustainable Development: A Structured Framework for Overcoming Barriers and Guiding Transformation

Business Strategy and the Environment, EarlyView.
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia, Ali Ghorbani, Masood Fathi, Morteza Ghobakhloo, Behzad Foroughi   +4 more
wiley   +1 more source

The Magnitude of Trade Misinvoicing and Resulting Revenue Loss in Pakistan

Lahore Journal of Economics
This study estimates the magnitude of trade misinvoicing in Pakistan with 21 of its developed trading partners in 52 major traded commodities during 1972–2013.
Tehseen Ahmed Qureshi, Zafar Mahmood
doaj  

Securing Somalia's health: leveraging sin tax revenues to drive universal health coverage and financial protection for lifesaving care in Somalia's health system-scoping review. [PDF]

Health Econ Rev
Hussein SA, Osman MM, Abdullahi YB, Hassan MM, Ahmed AI, Ahmed NI, Hassan YSA, Hussein AA, Adem R, Ibrahim AM, Abdi YH, Ali AN, Mohamed AH, Tahlil AA, Bashir SG, Abdi MS, Mohamud KH, Hassan AM, Ali MA, Yusuf MF, Hussein AA, Hassan MS, Osman WA.   +22 more
europepmc   +1 more source

Tax Yields of Excise Duties Applied to Tobacco Products and Alcoholic Beverages

, 2016
This paper describes the trend of tax yields of food related Czech excise duties since 1993. The goal of the article consists of the relationship between the selected Czech excises duties revenues and their tax rates evaluation.
Moravec, Lukáš, Kukalová, Gabriela, Ptáček, Martin, Regnerová, Olga   +3 more
core  

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos, Maria Carmen Pérez‐López, Ismael Muñoz‐Pérez, Germán López‐Pérez   +3 more
wiley   +1 more source

Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]

Health Policy Plan
Tagem AME, Tapsoba Y, Barroy H.
europepmc   +1 more source

Sugar-sweetened beverage taxes in Europe: learning for the future. [PDF]

Eur J Public Health, 2022
Thow AM, Rippin HL, Mulcahy G, Duffey K, Wickramasinghe K.   +4 more
europepmc   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source