Results 221 to 230 of about 5,836,346 (343)
ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer+1 more
wiley +1 more source
NOURISH-US: a mixed-methods, randomized crossover study of a program designed to reduce the financial burden of food allergy. [PDF]
Golding MA+11 more
europepmc +1 more source
ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison+3 more
wiley +1 more source
Effects of changes to income tax and devolved benefits in Scotland on health inequalities: a modelling study. [PDF]
Richardson E+4 more
europepmc +1 more source
An Empirical Study About the Impact of Tax on Foreign Direct Investment Inflow to Guangdong Province
LV Li-cai, Ja-Wei CHEN
openalex +2 more sources
ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir+3 more
wiley +1 more source
Tariffs, transportation, and profits in cross-border e-commerce: A dual-channel supply chain decision-making strategy. [PDF]
Guo Y, Wang X, Yang Z, Chen K, Weng W.
europepmc +1 more source
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data
Ludvig Wier
openalex +1 more source
ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage+2 more
wiley +1 more source
Majority support for global redistributive and climate policies. [PDF]
Fabre A, Douenne T, Mattauch L.
europepmc +1 more source