Results 161 to 170 of about 968,654 (307)

Debt Relief and Fiscal Sustainability [PDF]

In this paper I analyze the relationship between fiscal policy, aggregate public sector debt sustainability, and debt relief. I develop a methodology to compute the fiscal policy path that is compatible with aggregate debt sustainability in the post-HIPC
Sebastian Edwards
core  

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich, Nadia Ben Farhat, Khaled Hussainey   +2 more
wiley   +1 more source

Sustainability, Debt Management, and Public Debt Policy in Japan [PDF]

The purpose of this paper is to analyze sustainability issues of Japan%u2019s fiscal policy and then to discuss the debt management policy using the theoretical models and numerical studies.
Kiyoshi Mitsui, Takero Doi, Toshihiro Ihori   +2 more
core  

Financial Constraints and Corporate Sustainability Performance: Do Climate Exposure and People's Climate Attention Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu, Ruth Owusu‐Mensah, Daniel Gyimah   +2 more
wiley   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Public Debt and Economic Growth: a Granger Causality Panel Data Approach [PDF]

This paper analyses the Granger-causality relationship between the growth of the real GDP per capita and the public debt, here represented by the ratio of the current primary surplus/GDP and the ratio of the gross Government debt/GDP.
António Afonso, Sebastian Hauptmeier
core  

Board Gender Diversity and Eco‐Innovation: The Moderating Role of Organisational Environmental Orientation

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez, Germán López‐Pérez, Elisabeth Zafra‐Gómez, José L. Zafra‐Gómez   +3 more
wiley   +1 more source

Retraction: Exploring the asymmetric impact of public debt on renewable energy consumption behavior. [PDF]

Front Psychol
Frontiers Editorial Office.
europepmc   +1 more source

Public Pensions in the National Accounts and Public Finance Targets [PDF]

Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for corporations and government as an employer. This paper extends this to unfunded public pensions with the help of ‘implicit tax’ in pension
Heikki Oksanen
core  

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley   +1 more source