Results 41 to 50 of about 1,396 (256)
ABSTRACT Climate change has generated an unprecedented expansion of disclosure frameworks, metrics, and governance instruments intended to inform corporate strategy. Yet firms continue to differ markedly in how climate‐related knowledge is interpreted, prioritized, and embedded in decision‐making. This paper addresses this paradox by shifting attention
Giuseppe Modaffari +2 more
wiley +1 more source
Fiscal Decentralisation in Lesotho: A Closer Look at Intergovernmental Fiscal Transfers
The concept of fiscal decentralisation is explained to be central to all models of decentralisation of public services to subnational governments. Fiscal decentralisation is generally referred to as the transfer of budget powers in terms of revenue and ...
TJ MOHAPI , VT SAMBO
doaj +1 more source
Federal Intergovernmental Transfers and the Level of Intraregional Fiscal Decentralization in Russia [PDF]
The article discusses the federal tools to expand the relative (to the regional level) financial capacity of local budgets in Russia’s budgetary system.
Evgeny N. Timushev
doaj +1 more source
Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure
ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque +2 more
wiley +1 more source
Interbudget transferts as a tool for regulating of socio-economic development of the regions
A significant differentiation of regions in terms of socio-economic development indicates the need to develop effective policies in the provision of intergovernmental transfers to constituent entities ofthe Russian Federation, aimed at reducing socio ...
N. R. Kuznetsova
doaj
Engineered Cu‐ZnGa interfaces on spinel supports enhance metal–support interaction and Cu dispersion, suppress reverse water‐gas shift, and achieve high CO2 conversion, methanol selectivity, and operational stability. ABSTRACT Catalytic hydrogenation of carbon dioxide to methanol is a key approach for carbon resource utilization and carbon neutrality ...
Zhaohui Liu +6 more
wiley +1 more source
Intergovernmental Fiscal Transfers and County-Level Education Expenditure in China
Purpose The purpose of the paper is to investigate the impact of various types of intergovernmental fiscal transfers on local public education expenditure at the county level in China and to estimate the leakage of categorical subsidies for rural ...
Bin Huang +3 more
doaj +1 more source
UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT?
The article states that existing economic and social differences between territories in Ukraine call for use of fiscal equalization instruments. The study shows that implementation of formula-based fiscal equalization has led to a virtually full ...
S. Slukhai
doaj +1 more source
Tracking Climate and Environmental Attention: A News‐Based Composite Index
ABSTRACT This study introduces the Climate and Environmental Attention Index, a composite indicator that tracks media attention to climate and environmental issues. Based on the Semantic Brand Score, the proposed index extracts significant signals from unstructured text, going beyond traditional measures of word frequency and sentiment.
Gianna Figà‐Talamanca +3 more
wiley +1 more source
Shifting Tides: A Decade of Business Climate Adaptation and Resilience Research (2013–2023)
ABSTRACT Climate change is causing significant disruptions to the socio‐ecological systems in which organizations operate, presenting unprecedented challenges for businesses across sectors in adapting to shifting environmental conditions and building resilience to extreme weather events.
Domenico Villano +3 more
wiley +1 more source

