Effect of a minimum floor price law for tobacco products on tobacco sales in Oakland, California, USA: a synthetic difference-in-differences analysis. [PDF]
White JS, Atherwood S, Apollonio DE.
europepmc +1 more source
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
Systemic electioneering from the evangelical pulpit: Evidence from a computational analysis. [PDF]
Jacob MS +3 more
europepmc +1 more source
Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio +2 more
wiley +1 more source
Between fiscal returns and social harm: reframing gambling regulation in Kazakhstan through international evidence. [PDF]
Khamzina Z, Buribayev Y.
europepmc +1 more source
Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities. ABSTRACT Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities.
Mohsen Alizadeh Afroozi +4 more
wiley +1 more source
Neuro-symbolic reasoning engine for tax optimisation. [PDF]
Veeramani K, Joseph N A, M P.
europepmc +1 more source
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
Pricing strategies of the tobacco companies in response to cigarette excise tax increases in Montenegro. [PDF]
Čizmović M +3 more
europepmc +1 more source
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
wiley +1 more source

