Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
Business Strategy and the Environment, EarlyView.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
Stakeholder's experience on financial incentive-based regulatory instruments for public-private partnership in developing countries: a study from Iran's primary health care delivery system. [PDF]
Prim Health Care Res DevKeliddar I, Torabipour A, EmamianFard S.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber +3 more
wiley +1 more source
Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.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
Land Finance and fiscal rules: An estimated DSGE model for Hong Kong. [PDF]
PLoS OneZhang W, Liu Z.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.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 interplay of legal norms in regulating digital platform mergers: comparative insights from China, ASEAN, and the European Union with policy implications for Thailand. [PDF]
Front SociolYaseen M, Phattanasin K.
europepmc +1 more source
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Unveiling the shadow economy in emerging markets. [PDF]
PLoS OneDuong QN, Tran NTK.
europepmc +1 more source