Results 161 to 170 of about 3,015,712 (294)

Empirical Evidence on the Effects of Marginal Tax Rates on Income – The German Case [PDF]

open access: yes
In 1990 the German personal income tax schedule underwent a major change. We interpret this reform as a ‘natural experiment´ and use a panel of individual income tax returns to analyze the response of income to changes in the individual tax rates.
Hannes Schellhorn, Peter Gottfried
core  

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley   +4 more
wiley   +1 more source

Decoding the Circular Economy Job Market in the EU: A Quantitative and Comparative Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular economy (CE) is increasingly promoted as a pathway to sustainable development, yet systematic evidence on the structure of the CE labor market remains limited. Little is known about how CE‐related job opportunities are distributed across countries, which job characteristics dominate this market, and how such patterns compare with ...
Pavlos Fafalios   +2 more
wiley   +1 more source

Eco‐Innovation Among Environmental Small and Medium Enterprises: A Complexity Theory View on a Regional Paradox

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental entrepreneurship and eco‐innovation, although cornerstones in the transition to a sustainable world, form a research nexus that remains largely understudied. We draw on the theory of complexity and the notion of cultural, temporal, and relational complexities to explain the process of eco‐innovation among environmental small ...
Georgios Outsios, Stefan Chichevaliev
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

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar   +2 more
wiley   +1 more source

Tobacco control policies that influence Filipino adults who smoke: Results from a discrete choice experiment. [PDF]

open access: yesTob Induc Dis
Czaplicki L   +7 more
europepmc   +1 more source

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