Results 141 to 150 of about 237,392 (309)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao +3 more
wiley +1 more source
The General Theory of Tax Avoidance [PDF]
This paper outlines a general set of principles for tax avoidance. Most of at least the common tax avoidance schemes can be reinterpreted as making use of one or more of these principles. Four such methods are described.
Joseph E. Stiglitz
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
Pre‐industrial land‐use limits contemporary shrub encroachment in the French Alps
Ecography, EarlyView.Shrub encroachment has become a global phenomenon in recent decades. While global warming in the Arctic is often cited as the primary cause, human‐managed mountain regions have experienced intense historical land‐use that may also play a considerable role.
Baptiste Nicoud +6 more
wiley +1 more source
ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.A first‐of‐its‐kind review benchmarks three solar methane valorization pathways with unified performance metrics for clean fuel production. Meeting global climate targets and sustainable energy demands requires carbon‐neutral fuels and innovative conversion pathways.
Muhammad Abdulmoez +3 more
wiley +1 more source
Economic Implications of ERISA [PDF]
If the intent of the Employee Retirement Income Security Act, ERISA, was to assure that beneficiaries of insolvent pension plans receive adequate pension benefits, sharp increases in nominal rates of interest have blunted that purpose.
Jeremy I. Bulow +2 more
core
Environmental Policy and Governance, EarlyView.ABSTRACT The growing complexity and severity of cross‐border climate risks characterised by non‐linear impact chains and deep uncertainty questions the capacity of environmental governance to tackle these problems effectively and in a just manner. To increase the efficiency of climate action, the private sector has been called upon to leverage market ...
Päivi Tikkakoski, Sirkku Juhola
wiley +1 more source
THE IMPACT OF INTERNATIONAL TAXATION AT CORPORATE FINANCIAL SOLUTIONS
Вестник университета, 2017 The article analyzes the impact of international tax policy on stimulation of investment activity of Russian and foreign companies. The necessity of development of legislation in this area. The possibilities of making corporate financial decisions in the
E. Gulkova, I. J. Ingibian
doaj
Monetary-Fiscal Policy Interactions and the Price Level: Background and Beyond [PDF]
The paper presents the fiscal theory of the price level in a variety of models, including endowment economies with lump-sum taxes and production economies with proportional income taxes.
Eric M. Leeper, Tack Yun
core
Enabling a Circular Water Transition: Identifying Governance Pathways for Wastewater Reuse
Environmental Policy and Governance, EarlyView.ABSTRACT Over 80% of the world's wastewater is discharged untreated, making reuse a widely underutilised strategy for addressing water scarcity. Due to the complexity of implementing water reuse systems, supportive governance conditions are required to steer this process and overcome barriers.
Kirsty Holstead +4 more
wiley +1 more source