The socioeconomic impact of inherited retinal dystrophies (IRDs) in Belgium: A cost-of-illness study. [PDF]
Vandersmissen I +12 more
europepmc +1 more source
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
The Analysis of the Provider, Payer, and Regulator Stakeholders' Understanding and Acceptance of the Universal Healthcare Law in Three Provinces in the Philippines: A Qualitative Study Using a Content Analysis Approach. [PDF]
Mercado EM, Gilbert HN, Tecson JV, Lu C.
europepmc +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
In Response to the Letter to the Editor From Petry et al Regarding "100 Million Pens a Year in Germany-and Then in the Trash?" [PDF]
Brandell B.
europepmc +1 more source
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Uniting for the prevention and treatment of obesity: a call for coordinated, multisectoral action on a complex public health challenge. [PDF]
Koczkodaj P +9 more
europepmc +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
CONCEPT OF TAX OBLIGATION OF A NATURAL PERSON – TAX PAYER
openaire +1 more source
Some aspects of tax planning of the value added tax payer
The article considers tax planning by a value-added tax payer in the context of (a) registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices; (b) suspension of registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices; (c) refusal to register tax invoices / adjustment calculations ...
openaire +1 more source

