Results 141 to 150 of about 5,085 (266)

Net‐Zero Transition and Its Impact on Firms' Energy Efficiency and Economic Growth Within the Framework of Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief, Jahira Debbarma, Lukman Akanbi, Duyen Chu   +3 more
wiley   +1 more source

In-store beverage pricing and marketing before and after a sugar-sweetened beverage tax in Newfoundland and Labrador. [PDF]

Public Health Nutr
Dooley K, Zaltz DA, Harding SV, Crichton K, Hammond D, Yi Y, Paquette MC, Wang PP, Raine KD, Prowse R.   +9 more
europepmc   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen, Yaman O. Erzurumlu, Giray Gozgor   +2 more
wiley   +1 more source

Implementation of evidence-based alcohol policies to reduce alcohol-related harm and liver disease to advance public health in Europe. [PDF]

Lancet Reg Health Eur
Pose E, Díaz LA, Parker R, Israelsen M, Marjot T, Forrest E, Dhanda A, Paradis C, Arab JP, Krag A, Bataller R, Murray F, Lazarus JV, Carrieri P, Brennan PN.   +14 more
europepmc   +1 more source

Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

Front Artif Intell
Malashin IP, Masich IS, Tynchenko VS, Gantimurov AP, Nelyub VA, Borodulin AS.   +5 more
europepmc   +1 more source

When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance

Business Strategy and the Environment, EarlyView.
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, Bo Zhang, Zhang‐Hangjian Chen, Hafiz Hoque   +3 more
wiley   +1 more source

Does Corporate Governance and Political Connections Matter on Tax Avoidance?

Management & Social Perspectives
This study aims to assess the impact of political connections and good corporate governance on tax avoidance. We used 31 companies covering a five-year period. We found that political connections positively influence tax avoidance.
Indra Rachmawan, Fidiana Fidiana , David Efendi   +2 more
doaj  

Sugar tax in Poland: population-level trends in obesity, sugar consumption and healthcare utilization. [PDF]

Front Public Health
Seweryn M, Bała MM, Juszczyk G, Nowak F, Jankowska EP.   +4 more
europepmc   +1 more source

The Impact of Green Innovation and Green Finance on Corporate ESG Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid the transition towards a low‐carbon economy and the pursuit of sustainable development goals, ESG performance has become a key indicator of long‐term corporate sustainability. Drawing on data from Chinese A‐share listed companies between 2012 and 2022, this study examines how green innovation and green finance affect corporate ESG ...
Zhaoke Feng, Chaminda Wijethilake
wiley   +1 more source