Results 41 to 50 of about 123,924 (250)
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Tax Law: Rules or Principles? [PDF]
Fiscal Studies, 1996 This is the text of the IFS Annual Lecture 1996 delivered at the Chartered Accountants’ Hall, London on 17 June 1996.
openaire +1 more source
Environmental protection tax and green innovation of heavily polluting enterprises: A quasi-natural experiment based on the implementation of China's environmental protection tax law. [PDF]
PLoS One, 2023 Deng J, Yang J, Liu Z, Tan Q.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Общенациональный интерактивный энциклопедический портал "Знания", 2022 Elena Jurievna Gracheva +1 more
openaire +3 more sources
The effects of the environmental protection tax law on heavily polluting firms in China. [PDF]
PLoS One, 2021 Wen H, Deng W, Guo Q.
europepmc +1 more source
Belgium: Transparent Entities: The Case of the French SCI under the Belgium-French Tax Treaty
, 2018 peer reviewedThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law.
Richelle, Isabelle
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
The effects of environmental tax reform on urban air pollution: A quasi-natural experiment based on the Environmental Protection Tax Law. [PDF]
Front Public Health, 2022 Guo B +6 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source