IS THE CARBON TAX A HARMFUL TAX? EVIDENCE FROM INDONESIA
Economic ReviewThe uncertainty about the timing of the implementation of carbon tax regulations has drawn significant public attention. Does this attention represent public support?
Fidiana Fidiana, Endang Dwi Retnani
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Using a return on investment analysis to estimate the economic impact of potential changes to alcohol control policies in Estonia. [PDF]
Eur J Public HealthRovira P +4 more
europepmc +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Understanding Research Approaches to Assess Sugar-Sweetened Beverage Taxation Policy Implementation and Response in Low- and Middle-Income Countries: Results From a Scoping Review. [PDF]
Nutr RevPhonsuk P +4 more
europepmc +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
What counts as public health expenditures? A comparative case study of Australia, Canada, and England. [PDF]
BMC Public HealthSeabrook MSS +4 more
europepmc +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Soda Sugar Supertaxes Pave the Way for a Large Increase in Consumption of Sweeteners and Its Long-Term Effects. [PDF]
Obesity (Silver Spring)Gonzalez T, Govers R.
europepmc +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
How state and local affirmative litigation can rein in illicit flavoured e-cigarettes. [PDF]
Tob ControlSchroth KRJ, Proshansky E.
europepmc +1 more source