Results 131 to 140 of about 251,590 (297)

From Compliance to Competitive (Dis)Advantage? The Transformation of Corporate Sustainability Reporting

open access: yesStrategic Change, EarlyView.
ABSTRACT The tightening of EU sustainability reporting rules has raised a controversial debate between improving corporate transparency and the risk of stifling competitiveness, with ongoing EU‐wide discussions on potential deregulation. We contribute to this debate by examining changes in sustainability reporting practices over time.
Mareike Hockmann, Martin Thomsen
wiley   +1 more source

Who Benefits From Green Tech? How Eco‐Innovation and Process Eco‐Innovation Shape Emissions Inequality Across G7 Economies

open access: yesSustainable Development, EarlyView.
ABSTRACT This study examines the asymmetric effects of eco‐innovation on income‐based carbon emissions inequality within G7 economies over the period 1990–2023. Theoretically grounded in innovation diffusion theory and political economy frameworks, we argue that green technological advancements exert non‐linear, directional effects on emissions ...
Brahim Bergougui   +5 more
wiley   +1 more source

Unlocking Financial Inclusion: The Dynamics of Bank Account Ownership in Urban Slums

open access: yesSustainable Development, EarlyView.
ABSTRACT Financial inclusion is a key driver of sustainable development, contributing to poverty reduction (SDG 1), gender equality (SDG 5), and reduced inequalities (SDG 10). Despite extensive financial‐inclusion policies in India, residents of urban slums remain largely excluded from formal banking systems.
Davide Moro   +3 more
wiley   +1 more source

Advancing SDG8, SDG10, and SDG16: The Roles of Tax Burden, Income Inequality, and Human Rights in Driving Sustainable Development in the United States

open access: yesSustainable Development, EarlyView.
ABSTRACT Sustainable development depends on economic, social, and environmental aspects, all of which play a key role in long‐term societal well‐being. While much of the existing literature emphasizes environmental aspects, the economic and social components, crucial for achieving SDG8, SDG10, and SDG16, are often overlooked in sustainable development ...
Tunahan Degirmenci
wiley   +1 more source

The earned income tax credit: recipients, labor force participation, and credit constraints [PDF]

open access: yes
There has been a longstanding debate in the United States about how to assist low-income families. The Earned Income Tax Credit (EITC) is designed to augment income while encouraging work: The tax credit increases with earnings for low levels of ...
Aaron Steelman, Kartik B. Athreya
core  

Share of tax filers claiming EITC increases across states and place types between 2007 and 2010 [PDF]

open access: yes, 2012
In this brief, Authors Beth Mattingly and Elizabeth Kneebone use Internal Revenue Service tax filing data to show that the share of tax returns claiming the Earned Income Tax Credit (EITC) increased between 2007 and 2010, as did the size of the average ...
Kneebone, Elizabeth   +1 more
core   +1 more source

The Role of Global Political Economy in Community‐Based Adaptation to Climate Change—Practitioners' Experience and Opinions

open access: yesSustainable Development, EarlyView.
ABSTRACT Community‐based adaptation scholars and practitioners acknowledge that power asymmetries pose significant barriers to project impact. Nevertheless, there is little research on the role of the global political economy as the root cause of vulnerability.
Tom Selje, Alexandra Klepp, Boris Heinz
wiley   +1 more source

Making Work Pay for North Carolina's Low- and Moderate-Income Working Families [PDF]

open access: yes, 2008
Argues for implementing a state EITC (earned income tax credit) modeled on the federal EITC. Includes data on North Carolina's income levels, state and local taxes as percentages of income, and potential benefits by county, family type, and ...
Meg Gray
core  

Contribution of the Baobab Value Chain to Equitable Rural Livelihoods and Poverty Alleviation in Ghana

open access: yesSustainable Development, EarlyView.
ABSTRACT Non‐timber forest products (NTFPs) are central to income diversification and livelihood resilience in Sub‐Saharan Africa. However, the welfare implications of baobab commercialisation remain underexplored. This study addresses this gap by analysing the contribution of the baobab value chain to household income, poverty reduction, and income ...
Frederick Frimpong   +3 more
wiley   +1 more source

The US earned income tax credit, its effects, and possible reforms [PDF]

open access: yes
In this paper, I first summarize how the US Earned Income Tax Credit (EITC) operates and describe the characteristics of recipients. I then discuss empirical work on the effects of the EITC on poverty and income distribution, and its effects on labor ...
Meyer, Bruce D.
core  

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