ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su +3 more
wiley +1 more source
Quantile regression of tobacco tax pass-through in the UK 2017-2021: how have manufacturers passed through tax changes for different tobacco products in small retailers? Analysis at the national level and by neighbourhood of deprivation. [PDF]
Wilson LB +7 more
europepmc +1 more source
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Unraveling the nexus between fiscal policy uncertainty, environmental taxation, and life expectancy. [PDF]
Fan Y, Usman M, Poulova P, Wen Y.
europepmc +1 more source
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
Global effects of increased taxation of tobacco, alcohol and sugar-sweetened beverages on tax receipts: a modelling analysis. [PDF]
Summan A +3 more
europepmc +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
ABSTRACT This study examines the role of corporate zero‐deforestation commitments (ZDCs) and Industry 4.0 (I4.0) enabling technologies in mitigating deforestation. Drawing on data from 110 companies included in the Forest 500 dataset, the research explores whether sustainability commitments and digital innovation influence firms' deforestation ...
Valentina Beretta +2 more
wiley +1 more source
Corporate influence on food and nutrition policies in Latin America and the Caribbean: key determinants and policy directions. [PDF]
Villalobos-Pérez A +3 more
europepmc +1 more source

