Results 41 to 50 of about 242,985 (291)
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
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
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
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source
Do Commodity Prices and Energy Markets Drive Asymmetric Volatility in Biodiversity Finance?
ABSTRACT This study examines symmetric and asymmetric volatility spillovers among biodiversity finance, commodity prices, and energy markets using daily data from 2019 to 2025. We apply the Diebold–Yilmaz time–domain connectedness model, Baruník–Křehlík frequency–domain decomposition, and an asymmetric spillover framework.
Ijaz Younis +4 more
wiley +1 more source
ABSTRACT Chief executive officers (CEOs) play a pivotal role in shaping public discourse on climate change through social media, yet how their language use affects the effectiveness of climate‐related posts remains unclear. Drawing on schema‐congruity theory and leader role expectations, we conceptualize certainty in language as congruent and anxiety ...
Ellen Weber +4 more
wiley +1 more source
Does partisan alignment affect the electoral reward of intergovernmental transfers? [PDF]
In this paper we test the hypothesis that intergovernmental grants allocated to co-partisans buy more political support than grants allocated to local governments controlled by opposition parties.
Albert Sole-Olle, Pilar Sorribas-Navarro
core +2 more sources
Intergovernmental transfers in subnational finances
Decentralisation and Reform in Latin America analyses the process of intergovernmental reform in Latin America in the last two decades and presents a number of emerging issues. These include the impacts of decentralization and the response of countries in the region to challenge such as social cohesion, interregional and interpersonal disparities, the ...
Rezende, Fernando, Veloso, João
openaire +2 more sources
Sr doping regulates oxygen exchange and methane activation in LaFeO3, suppressing nonselective CH4 cracking and coke formation during CL‐DRM. La0.7Sr0.3FeO3 provides the optimal balance, delivering ∼40% CH4 conversion, an H2/CO ratio of 2, and >95% carbon balance.
Ganesh Jabotra +8 more
wiley +1 more source

