Results 181 to 190 of about 939,866 (291)

Payment integrity in government programs: Takeaways from incorporating the behavioral sciences in US federal evaluations. [PDF]

Proc Natl Acad Sci U S A
Duru M, Hoover H, Kappes HB, Schwegman D, Seim B, Toma M, Turner MC.   +6 more
europepmc   +1 more source

How Prevalent is Tax Arbitrage? Evidence from the Market for Municipal Bonds [PDF]

Although tax arbitrage is central to the literatures on tax capitalization, implicit taxes, and even capital structure, there is little empirical evidence of the extent to which firms actually engage in tax arbitrage. This paper provides some evidence on
Merle Erickson, Edward Maydew, Austan Goolsbee   +2 more
core  

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga, Pedro Lorca Fernández, Javier de Andrés Suárez   +2 more
wiley   +1 more source

Political prioritization of alcohol and sugar-sweetened beverage taxation in Uganda: Agenda dynamics amidst a shifting funding landscape. [PDF]

Global Health
Ssegujja E, Zakumumpa H, Ssempala R, Lwin KS, Koon AD, Ssengooba F.   +5 more
europepmc   +1 more source

Strategies for Realizing Industry 5.0 Inclusive Sustainability Goals for Sustainable Development: A Structured Framework for Overcoming Barriers and Guiding Transformation

Business Strategy and the Environment, EarlyView.
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, Ali Ghorbani, Masood Fathi, Morteza Ghobakhloo, Behzad Foroughi   +4 more
wiley   +1 more source

Whose voice counts? Public participation as a legal and commercial determinant of health in South Africa. [PDF]

BMJ Glob Health
Mahomedy S, Nzimande N.
europepmc   +1 more source

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos, Maria Carmen Pérez‐López, Ismael Muñoz‐Pérez, Germán López‐Pérez   +3 more
wiley   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
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

Spirit-based ready-to-drink cocktails and public health law: modernization without deregulation. [PDF]

Health Aff Sch
Yang YT.
europepmc   +1 more source

MEASURES TO SECURE TAX OBLIGATIONS

NORTH CAUCASUS LEGAL VESTNIK, 2017
openaire   +1 more source