Results 91 to 100 of about 217,854 (242)
Business Strategy and the Environment, EarlyView.ABSTRACT This study aims to uncover the empirical relationship between environmental, social and governance (ESG) factors and the growth of 19,956 unlisted firms in the East Europe and Central Asia (EECA) region. While the existing literature focuses on ESG performance in listed firms, there is a gap in understanding the growth dynamics of unlisted ...
Nosheen Rasool +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study aims to shed light on how corporate sustainable performance can influence the degree of nonfinancial disclosure (NFD) readability, determining which pillar of environmental, social and governance (ESG) performance has the most significant impact.
Giuseppe Maria Bifulco +3 more
wiley +1 more source
Environmental Taxation under Productive Differentials: An Efficiency Analysis [PDF]
In recent years, the pollution tax instrument has become a focus of the environmental policy debate. Many countries are presently considering implementing or increasing the rate of pollution taxes, while pollution abatement subsidies are used by local ...
Eleftheriou, Konstantinos +1 more
core +1 more source
Sustainability Performance and Its Impact on Financial Distress Risk—Evidence From STOXX Europe 600
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability performance (SP) has emerged as a central topic on both corporate and political agendas worldwide. This study investigated the relationship between SP and financial distress risk (FDR) among European listed firms, addressing the growing importance of SP in financial decision‐making.
Marcel Seefloth +4 more
wiley +1 more source
Double Taxation, Tax Credits and the Information Exchange Puzzle [PDF]
This paper analyzes the choice of taxes and international information exchange by governments in a capital tax competition model. We explain situations where countries can choose tax rates on tax savings income and exchange information about the domestic
Wolfgang Eggert
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Business Strategy and the Environment, EarlyView.Abstract This study aims to investigate the impact of entrepreneurship and green investments on environmental sustainability within the scope of Sustainable Development Goals for developed economies. The study conducts an in‐depth analysis from 2001 to 2022 and reveals the possible effects of increases and decreases in entrepreneurship.
Mehmet Levent Erdas +3 more
wiley +1 more source
Income taxes, death taxes, and optimal consumption-leisure-savings-choice [PDF]
An optimal taxation approach is employed to compare a proportional income tax with a death tax within a simple lifetime-cycle-model. The impact of both taxes is discussed concerning consumption, leisure, savings, and inheritance.
van Suntum, Ulrich
core
New Solutions for Old Problems: Exploring Business Model Innovation in Food Sharing Platforms
Business Strategy and the Environment, EarlyView.ABSTRACT Food insecurity and food waste are among the main contemporary global challenges facing us. Although problematic for societies over a long period, their greater prominence in the post‐pandemic scenario makes the need to find appropriate solutions, at both supply and consumption levels, increasingly urgent. Thus, while not new, there has been a
Cecilia Grieco, Alberto Morgante
wiley +1 more source
Towards Green Growth Capability Development: A Knowledge‐Based Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Green growth, which balances a firm's growth aspirations with environmental stewardship, is gaining traction in the literature. However, the notion of green growth capability (GGC) as a foundation for firm‐level green growth strategy remains underexplored.
Polina Baranova +2 more
wiley +1 more source
Innovative Financing at a Global Level [PDF]
The European Commission services published a staff working document assessing the main sources of innovative financing under discussion. The analysis shows that for some of the instruments a "double dividend" of both raising revenues and improving market
European Commission
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