Results 151 to 160 of about 925,711 (286)

Air Pollution, Investor Attention, and Greenium: An Attention‐Based View

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although prior research has highlighted the growing importance of green bonds and their sensitivity to environmental conditions, evidence regarding the existence of a green‐bond premium (“greenium”) remains inconclusive. As an innovative financial instrument whose valuation depends partly on the credibility of its environmental certification ...
Huimin Zhao, Xi Xu, Jing A. Zhang
wiley   +1 more source

The Relevance of Law and Economics for Fire Safety. [PDF]

open access: yesFire Technol
Korsten R, Franchini A, Van Coile R.
europepmc   +1 more source

A Strategic Governance Perspective on Carbon Accounting Enablers: An In‐Depth Qualitative Examination of Business Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan   +4 more
wiley   +1 more source

Impact of four tobacco tax policies on tobacco product purchasing patterns across socioeconomic groups. [PDF]

open access: yesTob Control
Freitas-Lemos R   +7 more
europepmc   +1 more source

The Effective Tax Rate of US Firms with Permanent Deferral

open access: yes, 2019
This article calculates the effective tax rate (ETR) of U.S. corporate multinationals. It takes into account the permanent deferral of corporate taxation of foreign earnings held in controlled foreign corporations designated as permanently reinvested ...
Bogenschneider, Bret
core  

Do Incentive‐Based Policies Reduce Firm‐Level CO2$$ {}_2 $$ Emissions? Evidence From EU Cohesion Policy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether incentive‐based policies reduce CO2$$ C{O}_2 $$ emissions among beneficiary Italian firms, using project‐level data from European cohesion policy. Exploiting quasi‐random variation in the timing of EU‐funded projects, we apply a staggered difference‐in‐differences design.
Elena Renzullo, Francesco Scotti
wiley   +1 more source

Financing the Twin Transition: How Patent Pledges Leverage Intangible Assets for Digital–Green Synergistic Transformation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Against the backdrop of aligning digital expansion with green growth objectives, exploring effective financial support pathways for firms' digital–green synergistic transformation (DGST) holds significant theoretical and practical value. This study examines the impact, mechanisms, and heterogeneity of patent pledge financing on firms' DGST ...
An Pan, Puyu Mi, Yijiao Shi, Xunpeng Shi
wiley   +1 more source

Impact of a sugar-sweetened beverage tax on dental caries, periodontitis and edentulism in Australia: a modelling study. [PDF]

open access: yesBMJ Public Health
Shahid M   +7 more
europepmc   +1 more source

TAX LIABILITIES. APPEAL TO FORECLOSURE

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
According to art. 622 of the Code of Civil Procedure, the obligation established by court order or by another enforceable title is carried out willingly. If the debtor does not carry out his duties willingly, it will be achieved by foreclosure.
openaire   +1 more source

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