Results 171 to 180 of about 236,197 (358)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti +2 more
wiley +1 more source
Editorial: Transforming food systems: addressing malnutrition and inequality in low- and middle-income countries. [PDF]
Front Public HealthOliveira JS, Liz Martins M, da Silva CS.
europepmc +1 more source
A Reconsideration of gDouble Dividendsh Hypothesis in Taxation on Externalities [PDF]
Bovenberg and Mooij (1994) and others pointed out that the optimal taxation on goods with external diseconomy both collects revenue and also corrects the external diseconomy by the goods, and thus it is said that the tax has gdouble dividendsh.
SUMINO, Koh, YAMADA, Masatoshi
core
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a sustainability concern in the food industry, which can be mitigated through a circular economy. Circularity can be limited by contextual constraints, such as the characteristics of the waste to be recovered. However, their study in the context of food waste is scarce.
Stella Viscardi +2 more
wiley +1 more source
Protocol for evaluating the cost-effectiveness of Mongolia's sugar-sweetened beverages tax using double machine learning. [PDF]
PLoS OneByambadorj N +3 more
europepmc +1 more source
The Vanishing Harberger Triangle [PDF]
The paper presents a trapped equity model, but instead of studying how taxes affect corporate decisions when a sufficient amount of equity is already in the trap, it asks the question how does the equity get there. To be more specific, the paper analyzes
Hans-Werner Sinn
core
Business Strategy and the Environment, EarlyView.ABSTRACT The smartphone industry faces sustainability challenges from greenhouse gas emissions and resource depletion to growing e‐waste volumes. Circular business models have been proposed as a pathway to address these issues, yet their adoption remains limited, lacking integrative assessment frameworks that connect environmental performance with ...
Philipp Rittershaus +4 more
wiley +1 more source
Taxation of foods high in fat, sugar, and sodium in India: A modelling study of health and economic impacts. [PDF]
PLoS MedRoche M +7 more
europepmc +1 more source
Legal essence of double taxation and tax residence in the context of double taxation elimination
В. Г. Савенкова +1 more
openalex +2 more sources
Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington +3 more
wiley +1 more source