Results 221 to 230 of about 200,121 (329)

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Pengaruh Corporate Social Responsibility, Capital Intensity dan Good Corporate Governance Terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi

Ni Made Ari Kusuma Dewi, I Putu Gede Diatmika, I Made Pradana Adiputra   +2 more
openalex   +2 more sources

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source

The empirical analysis of cigarette tax avoidance and illicit trade in Vietnam, 1998-2010. [PDF]

PLoS One, 2014
Nguyen MT, Denniston R, Nguyen HT, Hoang TA, Ross H, So AD.   +5 more
europepmc   +1 more source

The Effect of Accounting Conservatism on Cash Holding and Tax avoidance and Their Impact on Stock Price Crash Risk [PDF]

Walid Shehata Mohamed Kasim Soliman
openalex   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +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, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

International corporate tax avoidance and domestic government health expenditure. [PDF]

Bull World Health Organ, 2019
O'Hare BA.
europepmc   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source

Cigarette tax avoidance and evasion: findings from the International Tobacco Control Policy Evaluation (ITC) Project. [PDF]

Tob Control, 2014
Guindon GE, Driezen P, Chaloupka FJ, Fong GT.   +3 more
europepmc   +1 more source