Results 151 to 160 of about 930,694 (296)

Tiebout with Politics: Capital Tax Competition and Constitutional Choices. [PDF]

open access: yes
This paper examines how capital tax competition affects jurisdiction formation. We describe a locational model of public goods provision, where jurisdictions are represented by coalitions of consumers with similar tastes, and where the levels of taxation
Carlo Perroni, Kimberley A. Scharf
core  

Conceptualizing Circular Ecosystems: An Analysis of 45 Definitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular ecosystem concept is gaining prominence among academics and practitioners. However, critics claim the concept is used and understood differently by different actors. While conceptual plurality offers possibilities for broad interpretations and engagement, it can undermine the relevance of the concept as an analytical lens due to ...
Martin Geissdoerfer   +2 more
wiley   +1 more source

One Size Still Does Not Fit All: Configuration Pathways of Environmental, Social, and Governance and Board Diversities for Higher Firm Performances Across One‐ and Two‐Tier Systems

open access: yesBusiness 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

From Voluntary to Mandatory: The Bibliometric and Meta‐Analytical Insights Into Effects of ESG Disclosure Practices and Regulations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG disclosure regulations refer broadly to public‐authority regulations and stock‐exchange listing rules to govern ESG reporting practice. Despite their rapid proliferation, the effects of ESG disclosure regulations remain contested. To provide a comprehensive assessment, this study conducted a bibliometric analysis and a meta‐analysis on ...
Jiaying Li, Yuting Xie, Liang Dong
wiley   +1 more source

Strategic Sustainability Reporting, Impression Management and Board Gender Diversity: Evidence From Luxury Fashion Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study aims to examine the impression management (IM) of the luxury fashion industry through communications using annual reports and the influence of board gender diversity (BGD). Using a computational approach with Python and Natural Language Processing on sustainability practices and performance of 19 luxury fashion companies from Top 100
Christina Ionela Neokleous   +1 more
wiley   +1 more source

Environmental Credit Risk, Climate Change and Bank Performance: Evidence From a Global Panel of Banks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti   +2 more
wiley   +1 more source

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