Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Philanthropy through income tax donations: advancing education in adult basic life support and accessibility of automated external defibrillators. [PDF]
Resusc PlusFijačko N +4 more
europepmc +1 more source
COVID-19 Blunts Alberta Challenge to Federal-Provincial Income Tax. [PDF]
Can Public Policy, 2020 Sayeed A.
europepmc +1 more source
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
Can changes in corporate income tax rate affect corporate innovation? [PDF]
HeliyonSang B, Zhu H, Zhang C, Yin W, Guo L.
europepmc +1 more source
Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies
Business Strategy and the Environment, EarlyView.ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed +2 more
wiley +1 more source
Effects of refundable state earned income tax credits on access to medical and dental services of low-income mothers. [PDF]
SSM Popul HealthQian H, Wehby GL.
europepmc +1 more source
Optimal progressivity of personal income tax: a general equilibrium evaluation for Spain. [PDF]
SERIEs (Berl), 2020 Serrano-Puente D.
europepmc +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source