Results 171 to 180 of about 443,436 (314)

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

The Shadow Economy and Morals: A Note [PDF]

open access: yes
If the established rules are obeyed spontaneously in an economy, this increases economic efficiency since the uncertainties, monitoring costs and incentive problems induced by opportunism can be avoided.
Schlicht, Ekkehart
core  

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

open access: yesBusiness Strategy and the Environment, EarlyView.
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

The impact of imaginary future generations on the preference for carbon tax schemes. [PDF]

open access: yesPLoS One
Kuo YL   +7 more
europepmc   +1 more source

Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece

open access: yes, 2016
I. Stamatopoulos   +2 more
semanticscholar   +1 more source

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Fiscal federalism : dimensions of tax reform in developing countries [PDF]

open access: yes
The authors propose four economic principles for use in deciding taxing responsibilities for various levels of government. These are: 1) efficiency of the internal common market - for efficiency in internal common market, taxes on mobile factors and ...
Boadway, Robin   +2 more
core  

Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
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

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