Tax avoidance as a mechanism for eroding the tax base
Ziad Mikhlif, Ahmed Hussein
openaire +1 more source
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
Taxing tobacco for better health and higher public revenues: A simulation-based analysis from Serbia. [PDF]
Olivera J, Jovan Z, Jovana S.
europepmc +1 more source
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Potential effects of sugar-sweetened beverage taxation on oral and systemic health outcomes. [PDF]
Ahmad R +3 more
europepmc +1 more source
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal +2 more
wiley +1 more source
Sugar-Sweetened Beverage Tax Intensification, Beverage Affordability, and Food-Security Safeguards: Global Evidence from 2022-2024. [PDF]
Olgun İ, Gün M.
europepmc +1 more source
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
The Estimated Health System Cost Impacts of Interventions to Reduce Alcohol Harm in New Zealand: A Modelling Study. [PDF]
Mizdrak A +3 more
europepmc +1 more source

