Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
A novel approach to coincidence point results via proximal contractions with application. [PDF]
Ahmad H, Ishtiaq U, Akram M, Popa IL.
europepmc +1 more source
When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source
Efficient high-quality photon pair generation in modal phase-matched thin-film lithium niobate micro-ring resonators. [PDF]
Chen T +11 more
europepmc +1 more source
Smart Cities Leading the Green Transition: Linking Open Innovation and Entrepreneurial Dynamics
ABSTRACT Smart cities today are vibrant spaces where technology, collaboration, and sustainability come together to shape a better future. The green transition in cities is not just about building greener infrastructure or cutting emissions. It also changes how people, institutions, and businesses think and act.
Filippo Marchesani, Nabila Abid
wiley +1 more source
High-Rate Cross-Channel Entanglement Swapping Between Independent On-Chip Sources. [PDF]
Wang H +5 more
europepmc +1 more source
ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
NanoArduSiPM: A Miniaturized Integrated Platform for Scalable Scintillation-Based Particle Detection. [PDF]
Bocci V +11 more
europepmc +1 more source
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy +2 more
wiley +1 more source
Post-synaptic facilitation and network dynamics underlying stimulus-specific combination sensitivity. [PDF]
Merabi Z, Daou A.
europepmc +1 more source

