Results 161 to 170 of about 30,383 (305)

The Impact of Green Innovation and Green Finance on Corporate ESG Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid the transition towards a low‐carbon economy and the pursuit of sustainable development goals, ESG performance has become a key indicator of long‐term corporate sustainability. Drawing on data from Chinese A‐share listed companies between 2012 and 2022, this study examines how green innovation and green finance affect corporate ESG ...
Zhaoke Feng, Chaminda Wijethilake
wiley   +1 more source

Economic and econometric methods to measure the illicit tobacco trade: A scoping review. [PDF]

open access: yesPLOS Glob Public Health
Phyo PP   +4 more
europepmc   +1 more source

Firm valuation: tax shields & discount rates [PDF]

open access: yes
This paper proposes a new discounted cash flows’ valuation setup, and derives a general expression for the tax shields’ discount rate. This setup applies to any debt policy and any cash flow pattern.
Ansay, Thomas
core   +1 more source

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang   +5 more
wiley   +1 more source

Two Hundred Eighty Characters of Environment: Relative Environmental Performance, Strategic Communication, and Firm Value

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo   +3 more
wiley   +1 more source

Tax compliance, self-assessment and tax administration [PDF]

open access: yes
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
core   +1 more source

Unlocking Investment for the Water‐Energy‐Food‐Ecosystems Nexus: Key Drivers of Blended Finance for Sustainable Development

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Blended finance has emerged as a strategic solution to the multifaceted challenges of projects that navigate the intricate interplay of water, energy, food, and ecosystems, ultimately contributing to the achievement of Sustainable Development Goals (SDGs).
Paolo Gnutti Sandiumenge   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy