Results 171 to 180 of about 270,414 (308)
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]
Malashin IP +5 more
europepmc +1 more source
ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino +3 more
wiley +1 more source
Barriers and Facilitators to Enforcing E-Cigarette Regulations for Online Sales. [PDF]
Lee SC +6 more
europepmc +1 more source
ABSTRACT Mining is one of the foundations of economic development but has historically been associated with severe socioenvironmental impacts, such as ecosystem degradation, displacement of traditional communities, and large‐scale disasters. In this context, corporate social responsibility (CSR) plays a central role as a mechanism for legitimizing ...
Felipe Moura Oliveira +1 more
wiley +1 more source
Tobacco retail characteristics across urban and rural districts in Lao PDR: an observational study, 2024. [PDF]
Kulkarni S +9 more
europepmc +1 more source
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto +2 more
wiley +1 more source
Enhancing audit quality and reducing costs: the impact of AI in banking and financial services. [PDF]
Johri A +6 more
europepmc +1 more source
ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio +1 more
wiley +1 more source
A Double-Edged Sword: A Qualitative Study of the Minority Tax in Academic Emergency Medicine Faculty. [PDF]
Ordonez E +10 more
europepmc +1 more source

