Results 101 to 110 of about 1,772 (182)

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

CEO Power and Circular Economy Disclosure: The Moderating Role of Institutional Forces

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study investigates the impact of CEO power on circular economy disclosure (CED), highlighting the moderating role of institutional pressures on CEO discretion. The analysis draws on a sample of 8354 multinational companies from the Refinitiv database, covering the period 2013–2022.
Saudi‐Yulieth Enciso‐Alfaro, Isabel‐María García‐Sánchez, Filippo Vitolla, Nicola Raimo   +3 more
wiley   +1 more source

Climate Regulation and ESG Disclosure in Maritime Transport

European Financial Management, EarlyView.
ABSTRACT This paper investigates whether climate policy signals influence ESG disclosure quality in maritime transport, a capital‐intensive industry responsible for roughly 3% of global CO₂ emissions. Using panel data from 126 listed shipping firms between 2009 and 2023, we construct an author‐based disclosure quality index and treat the IMO's 2018 ...
Xakousti Afroditi Merika, Theodore Syriopoulos   +1 more
wiley   +1 more source

Biomass carbon removal can help sustainable aviation fuels achieve on-time arrival. [PDF]

iScience
Langholtz M, Levy C, Field J, Sanchez DL, Christensen P, Murdoch L, Ugarte DT, Oyedeji O, Jacobson R, Zeng N, Heaton EA, Forsberg C, Sagues WJ.   +12 more
europepmc   +1 more source

Not “Cut Out” For the Field: An Analysis of Women Navigating Gendered Boundaries in STEM Education

Gender, Work &Organization, EarlyView.
ABSTRACT Gender inequities in access and promotions in STEM (science, technology, engineering, and mathematics) education and careers pose challenges for women to persist and excel in the field. However, limited scholarship examines how women's STEM pathways are shaped by informal and formal STEM education in the K–12 period.
Zora Haque, Manning Zhang, Marji Erickson Warfield, Tatjana Meschede   +3 more
wiley   +1 more source

Aviation and the European Union Emission Trading System: A Bibliometric and Thematic Review

Journal of Economic Surveys, EarlyView.
ABSTRACT Aviation is generally recognized as one of the most carbon intensive forms of transport. In order to tackle aviation's environmental impact, in 2012 the sector has been (partially) included in the European Union Emission Trading System (EU ETS), a market‐based mitigation mechanism designed to put a price on carbon emissions and create an ...
Riccardo Colantuono
wiley   +1 more source

Prospective life-cycle assessment of CORSIA sustainable aviation fuels under evolving electricity and hydrogen carbon intensities. [PDF]

Biotechnol Biofuels Bioprod
Lee U, Prussi M, Martulli A, Wang M, Malina R.   +4 more
europepmc   +1 more source

Business Participation in Regulation: A Multifocal Perspective on Management Studies

Regulation &Governance, EarlyView.
ABSTRACT This paper conceptualizes how regulation is viewed in management studies in the context of business participation in regulation and explores its implications. We theorize six lenses through which management studies understand regulation: as competitive advantages, boundaries, forums, principles, systems, and cognitive frames.
Onna Malou van den Broek, Judith Schrempf‐Stirling, Frank de Bakker, Arno Kourula   +3 more
wiley   +1 more source

Improving the Economics of Sustainable Aviation Fuels: System-Level Analyses and Perspective. [PDF]

ChemSusChem
Yun S, Choe B, Na H, Ahn B, Cho H, Kim YJ, Won W.   +6 more
europepmc   +1 more source

Brain strain: Blood flow and metabolism in environmental extremes

Experimental Physiology, EarlyView.
Abstract This narrative review compares and contrasts the most commonly encountered environmental stressors on human cerebrovascular functioning. From high altitude and space, extreme apnoea, heat and cold stress, the impact of these stressors on the regulation of cerebral blood flow (CBF) and oxygen metabolism (CMRO2${\mathrm{CM}}{{\mathrm{R}}_ ...
Dario Vrdoljak, Damian M. Bailey, Travis D. Gibbons, Philip N. Ainslie   +3 more
wiley   +1 more source