Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi +3 more
wiley +1 more source
Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations
Business Strategy and the Environment, EarlyView.ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli +5 more
wiley +1 more source
Estate and Capital Gains Taxation: Efficiency and Political Economy Consideration [PDF]
In this paper a simple dynastic overlapping-generations model with homogeneous agents is used to analyze the optimal use of capital income tax, labor income tax and estate tax.
Saku Aura
core
Boards and ESG Performance: The Contingent Influence of Climate Vulnerability on Global Banks
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the contingent effect of climate vulnerability on the relationship between board characteristics and environmental, social, and governance (ESG) performance of global banks. We use a dataset of 438 banks across 54 countries (2010–2022) and fixed effects estimation, two‐stage least squares, and generalized method of moments ...
Renata Karkowska +3 more
wiley +1 more source
Exploring the Impact of Circular Economy Practices on Corporate Performance: A Global Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how the adoption of circular economy practices influences the financial performance of companies in the Food and Health Products sector, a strategically important industry for health, nutrition, and sustainability. Using panel data regression models applied to an international sample of 1081 listed firms over the period
Lavinia Conca +2 more
wiley +1 more source
Податок на доходи фізичних осіб як інструмент впливу на соціально-економічний розвиток держави(Personal income tax as a tool of influence on social and economic development of the state) [PDF]
, 2017 Зоряна Лободіна
openalex
The Impact of Tax Revenue from Capital Gains Realizations on State Income Tax Revenue and Budget Conditions [PDF]
, 2011 David L. Sjoquist +2 more
openalex +1 more source
Antecedents and Moderators for Creating Shared Value in Startups
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the factors determining Creating Shared Value (CSV), validating a conceptual model that integrates external and internal antecedents, moderating variables, and outcomes. Based on a sample of 236 startups operating in the Spanish market, a scale was developed and validated to measure CSV and test the proposed model.
Jonathan Cuevas‐Lizama +1 more
wiley +1 more source