Results 91 to 100 of about 6,452 (297)

Dynamics of Corporate Financial Performance in IDX Carbon Initial Trading Participation: A DuPont Five-Step Approach

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Global warming and increasing greenhouse gas emissions are driving various countries to develop carbon trading mechanisms as an instrument for emission control, including in Indonesia through the launch of IDX Carbon on September 26, 2023. This research
Danil Maulana   +2 more
doaj   +1 more source

Financial Transaction Tax campaign: Evaluation report

open access: yes, 2012
The Financial Transaction Tax (Robin Hood Tax campaign) is a series of loosely coordinated national campaigns aiming at a small tax on financial transactions, with some of the proceeds spent on development.
Cambridge Policy Consultants
core  

Current Trends and Future Research in Management Control for Sustainability in Retail

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Moving at the Speed of Business: A Possible Path to First Nation Prosperity Starts with Efficiency

open access: yesJournal of Aboriginal Economic Development
First Nation economic self-determination strategies are constrained by high investment facilitation transaction costs and high jurisdictional implementation switching costs. This paper summarizes a First Nation-led strategy to overcome these constraints.
Andre Le Dressay   +2 more
doaj   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette   +2 more
wiley   +1 more source

Taxing Financial Transactions: An Assessment of Administrative Feasibility

open access: yesIMF Working Papers, 2011
This paper considers how a tax on financial transactions could be applied to three broad and partially overlapping categories of financial instruments: (1) exchange-traded instruments; (2) over-the-counter instruments; and, (3) foreign exchange instruments.
openaire   +2 more sources

Rethinking Taxation:The Automated Payment Transaction (APT)Tax [PDF]

open access: yes
This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated ...
Edgar L. Feige
core  

Green Ambiguity Shapes Sustainable Investing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia   +2 more
wiley   +1 more source

Should we throw sand in the gears of financial markets? [PDF]

open access: yes
The volatility of financial markets in recent years has led to increased concern. As trading of financial assets on organized exchanges and over-the-counter markets has grown, events such as the 1987 stock market crash and the 1992 Exchange Rate ...
Craig S. Hakkio
core  

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

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