Results 111 to 120 of about 354,028 (329)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper presents a quantitative assessment of Spanish companies' commitment to the United Nations Global Compact (UNGC) and the Sustainable Development Goals (SDGs). Analyzing over 1000 participating firms, we identify prioritization patterns and examine structural factors influencing SDG adherence.
Juan Laborda, Juan Pérez
wiley +1 more source
Ciencia UNEMI, 2017 This paper tries to show the results of a more extensive research on how the implementation of an environmental tax (to vehicular pollution) with variations in the car fleet of Guayaquil city, Ecuador is related.
Zanzzi, Fabricio +2 more
doaj
Rethinking Carbon Pricing: Balancing Market Incentives and Environmental Protection Through BUMICX [PDF]
E3S Web of ConferencesThis article analyses the paradox of green development in Indonesia, which on the one hand promotes the energy transition agenda and global climate commitments, but on the other hand continues to strengthen its dependence on fossil fuels, particularly ...
Meilani Retno
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley +1 more source
Uncertainty and the Double Dividend Hypothesis [PDF]
This paper examines the double dividend hypothesis in the presence of labour income uncertainty. Empirical evidence shows that uncertainty over labour income is particularly significant in developing, while not negligible in developed countries.
Eftichios Sartzetakis +1 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley +1 more source
Health effects and optimal environmental taxes in welfare state countries [PDF]
Most studies on the green tax reform issue point out that environmental taxes exacerbate pre-existing tax distortions, thereby increasing the welfare costs associated with the overall tax code.
Jean-Christophe Caffet
core
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
International Cooperation over Green Taxes: On the Impossibility of Achieving a Probability-One Gain [PDF]
This paper concerns international coordination of environmental taxation.The main contribution of the paper is to provide a frame-work for dynamiccost benefit analysis of environmental tax reforms in a global economy withtransboundary environmental ...
Karl-Gustav Löfgren +2 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi +3 more
wiley +1 more source