Results 121 to 130 of about 9,930 (299)
The Impact of Green Innovation and Green Finance on Corporate ESG Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Amid the transition towards a low‐carbon economy and the pursuit of sustainable development goals, ESG performance has become a key indicator of long‐term corporate sustainability. Drawing on data from Chinese A‐share listed companies between 2012 and 2022, this study examines how green innovation and green finance affect corporate ESG ...
Zhaoke Feng, Chaminda Wijethilake
wiley +1 more source
The Impact of Farm Income Support on Absolute Inequality
This paper focuses on the impact of agricultural support policies on the distribution of farming incomes, using measures to characterise and quantify the redistributive effects that are based on the change in the absolute Gini index.
Allanson, Paul
core
The vanishing bequest tax. The Comparative Evolution of Bequest Taxation in Historical Perspective [PDF]
Bequest tax revenues have been constantly declining in all OECD countries for at least seventy years. We propose an explanation which is based on a dynamic politico-economic model where the evolution of bequest taxation is determined by wealth inequality.
Graziella Bertocchi
core
Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics
Business Strategy and the Environment, EarlyView.ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley +1 more source
Tax Law Asymmetries and Income Shifting : Evidence From Japanese Capital Keiretsu
When positive and negative income are treated asymmetrically under a corporate income tax (CIT) without allowance for group taxation, a group of affi liated corporations may engage in tax avoidance by shifting income from profi table to unprofi table ...
David Vera, Kazuki Onji
core
Fungal Antimicrobial Resistance: Mechanisms, Drivers, and Global Clinical Burden
ChemFoodChem, EarlyView.ABSTRACT Fungal antimicrobial resistance (AMR) is a growing concern for world health caused by an increase in multidrug‐resistant infections, an increase in environmental reservoirs, and the ineffectiveness of current antifungal treatments. Fungal infections continue to be largely excluded from AMR initiatives while causing over 1.6 million deaths ...
Bikash Baral
wiley +1 more source
TAX REFORM AND BEEF COW REPLACEMENT STRATEGY
This paper models optimal beef cow replacement strategy in a stochastic environment under U.S. income tax rules effective before and after the Tax Reform Act of 1986. Under each tax regime, the producer's buy versus raise decision and optimal culling age
Carman, Hoy F., Innes, Robert
core
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States [PDF]
In this paper we present a rare empirical study on the determinants of tax filing compliance in the United States using county and state level data from 2000 to 2006.
Jeremy Clark, Kara Leibel, James Alm
core
The Impact of Farm Income Support on Absolute Inequality [PDF]
, 2005 This paper focuses on the impact of agricultural support policies on the distribution of farming incomes, using measures to characterise and quantify the redistributive effects that are based on the change in the absolute Gini index.
Allanson, Paul; id_orcid
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source