Results 161 to 170 of about 1,545,446 (337)

The effects of legislative change on female labour supply : marriage and divorce, child and spousal support, property division and pension splitting [PDF]

open access: yes
Although there has been a considerable amount of legislation aimed at marital rights in several countries in recent decades, the implications for women's labor supply has been a comparatively neglected area.
Dnes, Antony
core  

Accounting for Climate Change: A Temporal Analysis of the Literature

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study presents a systematic literature review of articles related to accounting for climate change. By adopting the theoretical lenses of the actor–network theory, this study investigates the primary actors influencing management research on accounting for climate change and how their roles have evolved over time considering major ...
Ubaldo Comite   +3 more
wiley   +1 more source

Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift.
Rodolfo Damiano, Giuseppe Valenza
wiley   +1 more source

Does It Pay to Be Green? A Total Quality Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The question of whether, when, and how efforts for better corporate environmental performance (CEP) improve corporate financial performance (CFP) remains controversial. We revisit this question from a total quality perspective, which unites previous research and highlights interdependencies between mediators of the CEP–CFP relationship.
Christine Reitmaier   +3 more
wiley   +1 more source

Climate Risk and Tax Avoidance of Climate‐Sensitive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley   +1 more source

Introduction

open access: yesŒconomia, 2017
Magdalena Małecka, Alain Marciano
doaj  

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