Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
Measuring Chinese English-as-a-foreign-language learners' resilience: Development and validation of the foreign language learning resilience scale. [PDF]
Guo N, Li R.
europepmc +1 more source
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
For many students, foreign language anxiety can be a paralyzing condition that prevents learners from fully learning and slows the use of their second language in communication.
Bijon Baroi, Noor Muhammad
doaj +1 more source
Exploring the relative contributions of learning motivations and test perceptions to autonomous English as a foreign language learning and achievement. [PDF]
Liu X, Dong M.
europepmc +1 more source
ABSTRACT Firm‐level Climate Action Response Plans (CARPs) comprise firms' climate change mitigation and adaptation commitments. Encouraging firms to develop CARPs is thus vital for meeting ever‐pressing climate goals. Understanding the resources and capabilities facilitating firms to develop CARPs can inform evidence‐based approaches to accelerate ...
Helena Lenihan +2 more
wiley +1 more source
The Role of Students’ Emotions in Foreign Language Achievements among Iranian EFL Learners in Yazd [PDF]
Objective: The emotional landscape of language learning has garnered increasing scholarly attention in recent years, particularly as researchers recognize the profound impact of affective variables on second language acquisition (SLA).
Esmaeei Ranjbar Jamal Abadi +2 more
doaj
Does Musicality Assist Foreign Language Learning? Perception and Production of Thai Vowels, Consonants and Lexical Tones by Musicians and Non-Musicians. [PDF]
Götz A, Liu L, Nash B, Burnham D.
europepmc +1 more source
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu +4 more
wiley +1 more source
Foreign language learning can improve response inhibition in individuals with lower baseline cognition: Results from a randomized controlled superiority trial. [PDF]
Grossmann JA +3 more
europepmc +1 more source

