Results 71 to 80 of about 32,667 (217)
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]
Deng J, Yang J, Liu Z, Tan Q.
europepmc +1 more source
ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu +2 more
wiley +1 more source
The effects of the environmental protection tax law on heavily polluting firms in China. [PDF]
Wen H, Deng W, Guo Q.
europepmc +1 more source
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 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]
Guo B +7 more
europepmc +1 more source
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
Spatial Pattern and Spillover of Abatement Effect of Chinese Environmental Protection Tax Law on PM2.5 Pollution. [PDF]
Han F, Li J.
europepmc +1 more source
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
wiley +1 more source
Modelling the expected impact of cigarette tax and price increases under Vietnam's excise tax law 2015-2020. [PDF]
Goodchild M +6 more
europepmc +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source

