Results 141 to 150 of about 10,701 (308)

A note on the double dividend hypothesis [PDF]

This paper tries to clear the confusion in the literature about the potential of environmental tax reforms to yield a double dividend. In opposition to a number of recent papers it is found that the possibility for a double dividend depends largely on ...
Scholz, Christian M.
core  

ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali, Oriana Ciani, Simone Ghislandi   +2 more
wiley   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Ultra-processed foods: challenging corporate power and promoting local food systems to reclaim health. [PDF]

Global Health
Carriedo A, Labbé M, Samuels TA, Buse K, Policy and Prevention Committee of the World Obesity Federation.   +4 more
europepmc   +1 more source

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 more
wiley   +1 more source

Estimating the societal impact of medical interventions: a case study in metastatic breast cancer. [PDF]

J Comp Eff Res
Tsotra F, Dunton K, Rosenlund M, Steinbeck L, Johal S.   +4 more
europepmc   +1 more source

Double Dividend with Involuntary Unemployment: Efficiency and Intergenerational Equity [PDF]

This paper analyzes the double dividend and distributional issues within an overlapping generations models framework with involuntary unemployment. We characterize the necessary conditions for the obtention of a double dividend when the revenue of the ...
Mireille Chiroleu-Assouline, Mouez Fodha
core  

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

Neuro-symbolic reasoning engine for tax optimisation. [PDF]

Front Artif Intell
Veeramani K, Joseph N A, M P.
europepmc   +1 more source

International double taxation: legal and economic aspects

, 2007
The aim of this article is to analyze regulation of international double taxation and its avoidance in Lithuania and in the world. International double taxation definition and its essence are revealed in the article.
Damulytė, Ainė
core