Business Strategy and the Environment, EarlyView.ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu +4 more
wiley +1 more source
Taxation of foods high in fat, sugar, and sodium in India: A modelling study of health and economic impacts. [PDF]
PLoS MedRoche M +7 more
europepmc +1 more source
Taxation and the International Mobility of Inventors
, 2015 Ufuk Akcigit +2 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Green innovation is increasingly recognized as a critical strategy for small‐ and medium‐sized enterprises (SMEs) to enhance sustainable performance. Drawing on the natural resource‐based view (NRBV), this study examines the impact of green innovation on sustainable performance and the mediating roles of green knowledge sharing and green ...
Sikandar Rahman +4 more
wiley +1 more source
Impact of cigarette prices and age-of-sale policies on smoking prevalence among youth in 26 European Member States (2012-2023): a longitudinal ecological study using repeated cross-sectional data. [PDF]
Lancet Reg Health EurTeshima A +4 more
europepmc +1 more source
Circular Economy: A Pathway to Integrated Value Creation for Business and Society
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro +1 more
wiley +1 more source
Rethinking Healthy Societies: A Critical Commentary on Policy Levers and Enablers Comment on "How to Build Healthy Societies: A Thematic Analysis of Relevant Conceptual Frameworks". [PDF]
Int J Health Policy ManagKhalil H.
europepmc +1 more source
Innovations in International Accounting and Taxation System in Global Arena; Challenges Ahead [PDF]
, 2014 N.S. Rathi, Abusef Emhemad Omar
openalex
International Trade Effects of Value Added Taxation
, 1989 Paúl Krugman, Martin Feldstein
openalex +1 more source
Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa +2 more
wiley +1 more source