Results 111 to 120 of about 217,854 (242)
ABSTRACT Benefit corporations are businesses characterised by a dual purpose: profit and the common good. While these businesses are expected to pursue a high level of transparency, some studies have noted ambiguous and inconsistent behaviour in the quality of their reports and communication with stakeholders.
Vincenzo Riso+2 more
wiley +1 more source
Carbon pricing drives critical transition to green growth. [PDF]
Mengesha I, Roy D.
europepmc +1 more source
Environmental Violation and Cost of Equity Capital—Evidence From Europe
ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley +1 more source
How has the tobacco industry passed tax changes through to consumers in 12 sub-Saharan African countries? [PDF]
Sheikh ZD+4 more
europepmc +1 more source
Taxing for a better life? The impact of environmental taxes on income distribution and inclusive education. [PDF]
Noubissi Domguia E.
europepmc +1 more source
The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views [PDF]
This paper reviews recent empirical research studying the impact of the U.S. corporate income tax on the behavior of firms. Four areas are discussed:(1) The extent to which dividend taxation imposes a "double tax" on corporate source earnings;(2) The ...
Alan J. Auerbach
core
ABSTRACT The current rapid and massive biodiversity decline the world is experiencing poses serious threats to the health of natural ecosystems and their ability to provide the services that the socioeconomic system relies on. Organizations are key players in this dynamic, as they have a significant impact on biodiversity while also heavily depending ...
Francesco Testa+4 more
wiley +1 more source
A case for increasing taxes on cigarettes, vapes and oral nicotine pouches, Kenya. [PDF]
Mostert CM+10 more
europepmc +1 more source
Does National Innovation Layout Spur Eco‐Innovation? The Upper Echelon's Role
ABSTRACT Numerous studies have examined whether financial and governance characteristics within firms promote eco‐innovation. However, the influence of institutional contexts on eco‐innovation, which is crucial for shaping effective policy and establishing key conditions, has not been adequately explored.
Ali Meftah Gerged+3 more
wiley +1 more source
ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz+3 more
wiley +1 more source