Results 221 to 230 of about 939,340 (330)
Boards and ESG Performance: The Contingent Influence of Climate Vulnerability on Global Banks
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the contingent effect of climate vulnerability on the relationship between board characteristics and environmental, social, and governance (ESG) performance of global banks. We use a dataset of 438 banks across 54 countries (2010–2022) and fixed effects estimation, two‐stage least squares, and generalized method of moments ...
Renata Karkowska +3 more
wiley +1 more source
The Impact of Carbon Pricing on Corporate Sustainability: Evidence From the European Union
Business Strategy and the Environment, EarlyView.ABSTRACT The European Union (EU) has played a leading role in the fight against climate change. One mechanism used to meet the targets for global greenhouse gas (GHG) emission reductions is carbon pricing. A prominent example is the EU Emissions Trading System (EU‐ETS).
C. José García +2 more
wiley +1 more source
Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results [PDF]
, 2018 Alex Cobham, Petr Jánský
openalex +1 more source
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini +3 more
wiley +1 more source
Estimating cigarette tax avoidance and evasion: evidence from a national sample of littered packs. [PDF]
Tob Control, 2016 Barker DC +5 more
europepmc +1 more source
ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE
, 2023 Hamid Njiddah Sa’ad +2 more
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Circular textile management is essential to achieving sustainable consumption, as outlined in SDG 12, but consumer behavior and economic factors often hinder its adoption. This study investigates how environmental policies, such as carbon taxes and subsidies, influence consumer choices in the fast fashion sector by examining purchasing ...
Alessandro Cascavilla +3 more
wiley +1 more source
Environmental Regulatory Risk and Corporate Tax Avoidance: International Evidence
, 2023 Md Ismail Haidar
openalex +1 more source