Results 41 to 50 of about 88,225 (301)
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Discrete Dynamics in Nature and Society, 2022 This paper aims at identifying the causal relationship between the reform of the cultural system and the upgrading of industrial structure, revealing the causal relationship between the reform of the cultural system and the upgrading of industrial ...
Guangye Che
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how environmental certifications—specifically, formal environmental management systems (EMSs) (ISO 14001, EMAS), and consumer‐facing eco‐labels—influence firm financial performance. Using a dual approach that includes a bibliometric review and a systematic analysis of key studies, we identify key trends, theoretical ...
Alberto Citterio
wiley +1 more source
Ankara Avrupa Çalışmaları Dergisi, 2021 Avrupa Birliği ülkelerinde uzun yıllardır mevcut olan yüksek vergi takozlarının azaltılmasına yönelik çalışmalar 2015 yılı sonrasında ağırlık kazanmış ve ülkeler, işgücü üzerinden alınan vergilerde indirimler yapmışlardır.
Betül Hayrullahoğlu
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Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity‐related financial risk is increasingly recognized not only as a market concern but as an ethical and systemic imperative for businesses and financial institutions. This systematic literature review synthesizes 103 peer‐reviewed studies to examine how biodiversity risk is conceptualized, measured, and integrated within financial ...
Thang Ngoc Dang +3 more
wiley +1 more source
Journal of Economy Culture and SocietyBased on the UN’s Millennium Development Goals, the Sustainable Development Goals (SDGs) are a global call to action that have led to structural changes in the means and objectives of countries’ economic policies since 2016. This study examines green tax
Gülçin Kaya İnceiplik, Onur Şimşek
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Fear of Failure as a Gendered Barrier to Building Sustainable Entrepreneurial Ecosystems
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on four well‐established theoretical perspectives, this paper proposes an intersectional, emotionally grounded framework for understanding how gender and age jointly shape entrepreneurial perceptions across psychological, social, and cultural domains.
Giusy Sica +3 more
wiley +1 more source
Not Just for Americans: The Case for Expanding Reciprocal Tax Exemptions for Foreign Investments by Pension Funds [PDF]
The School of Public Policy Publications, 2014 From provision of OAS, GIS and CPP to the favourable taxation of Registered Pension Plans and RRSPs , Canada’s government has long focused policy efforts on better ensuring that working Canadians approach retirement with sufficient income supports in ...
Jack M. Mintz, Stephen R. Richardson
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Application of the MLI Convention as a means of ensuring the constitutional obligation to pay taxes
Конституційно-правові академічні студії, 2023 The purpose of the article is to determine the consequences of the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Instrument (MLI) in Ukraine, to evaluate it ...
Yaroslav Hretsa
doaj +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source