Results 31 to 40 of about 273 (192)

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
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

In memoriam: EMANOIL ŞTIUCĂ (1956 – 2013)

open access: yesTravaux de l'Institut de Speologie Emile Racovitza, 2014
Emanoil Ştiucă led or took part in numerous field campaigns both in caves (Scocul Scorotei, Lupşa Valley, La Adam, the high altitude caves from the Făgăraş Mountains etc.) and surface outcrops (ex.
ALEXANDRU PETCULESCU
doaj  

Pro‐Organic by Design: Choice Architecture Shaping Online Organic Grocery Purchases

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Consumer uptake of organic food is shaped by both personal values and the way choices are structured in the retail environment. Unlike prior research, we here investigate how elements of supermarket choice architecture influence organic choices.
John Thøgersen   +2 more
wiley   +1 more source

Identification key to the cavernicolous Oniscidea of Romania

open access: yesTravaux de l'Institut de Speologie Emile Racovitza, 2014
Certain authors see the division Infraorder Tylomorpha (Tylidae) – Infraorder Ligiamorpha (all Oniscidea except the Tylidae) as the first dichotomy inside the Oniscidea.
IONEL TABACARU, ANDREI GIURGINCA
doaj  

Decarbonization in Financial Turbulent Times: Global Value Chains and Regulatory Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how participation in global value chains (GVCs) influences carbon emissions amid financial turbulence, with attention to cross‐country heterogeneity and distributional dynamics. Although existing research has explored trade–environment linkages, limited attention has been given to how GVC integration interacts with ...
Xiaoyong Xu   +4 more
wiley   +1 more source

Identification key to the cavernicolous Diplopoda of Romania

open access: yesTravaux de l'Institut de Speologie Emile Racovitza, 2016
The authors analyze the families Trachysphaeridae, Trichopolydesmidae and the tribe Typhloiulini and provide an identification key for the cavernicolous Diplopoda recorded from the caves of ...
IONEL TABACARU, ANDREI GIURGINCA
doaj  

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

New Opiid species (Acari, Oribatida, Oppiidae) from Romanian caves

open access: yesTravaux de l'Institut de Speologie Emile Racovitza, 2011
Three new species of the family Oppiidae Grandjean, 1951 are described in this paper, as result of study of the faunistic material collected from some Romanian caves: Lasiobelba (Lasiobelba) pontica n. sp., Lauroppia incognita n. sp.
NECULAI ALEXANDRU VASILIU, OTILIA IVAN
doaj  

Digital Transformation for Sustainable Development of SMEs: A Systematic Review of ‘How We Know,’ ‘What We Know’ and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Small‐ and medium‐sized enterprises (SMEs) are expected to contribute more significantly to the sustainability agenda. Digital transformation (DT) has the potential to enable SMEs to fulfil their sustainable development goals. However, SMEs encounter unique challenges in leveraging DT for sustainability due to their size, limited resources and
Phuc G. Le   +3 more
wiley   +1 more source

Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang   +4 more
wiley   +1 more source

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