Results 191 to 200 of about 6,422,365 (205)
Policy and Market Mechanisms for Sustainable Finance: A Systematic Review and Research Agenda
ABSTRACT Sustainable finance has emerged as a critical instrument for addressing the dual challenges of climate change and sustainable development. Nonetheless, a substantial financing gap persists, while the concept remains under‐theorized without a universally accepted definition, and empirical evidence of its effectiveness remains inconsistent and ...
Jihyung Joo, Byounguk Keum, Taewoo Roh
wiley +1 more source
ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen +3 more
wiley +1 more source
ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley +1 more source
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
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon +2 more
wiley +1 more source
Tax Rates and Implicit Rates of Return on Owner-Occupied Single-Family Housing [PDF]
Private sector investors, as well as public sector policy analysts and consumers, need accurate historical estimates of returns for single-family houses.
James R. Webb, Jack H. Rubens
openaire +3 more sources
A Comment on “Tax Rates and Implicit Rates of Return on Owner-Occupied Single-Family Housing” [PDF]
In the Webb and Rubens article on homeowner rates of returns (Journal of Real Estate Research 2:2), they use a model that tends to underestimate the true returns to housing. Both their model and assumptions are reviewed in the discussion below, and modified using the identical data, to show the extent of the bias, and a more realistic result.
Norman G. Miller, Michael A. Sklarz
openaire +2 more sources
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Is tax return information useful to equity investors?
Review of Accounting Studies, 2023Paul Demere
exaly
Taxpayers’ adoption of online tax return reporting: extended meta-UTAUT model perspective
Cogent Business and Management, 2022Nila Armelia Windasari
exaly

