Results 141 to 150 of about 143,752 (310)
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Tax Policy for Health Insurance [PDF]
Despite a $140 billion existing tax break for employer-provided health insurance, tax policy remains the tool of choice for many policy-makers in addressing the problem of the uninsured. In this paper, I use a microsimulation model to estimate the impact
Jonathan Gruber
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Tax Policies as Health Care Policies [PDF]
Policy, Politics, & Nursing Practice, 2017 openaire +2 more sources
Simple Is Better for Local Beverage Tax Policy Diffusion. [PDF]
Circulation, 2020 Bleich SN, Long MW.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Tax Policy: Definitions and Basic Classifications
Oriental Studies, 2018 This article gives a definition of the term «tax policy». The author also examines and proposes a classification of the types of tax policy on the basis of specific features.
E. Doshtaeva
doaj
Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability [PDF]
Fiscal sustainability and economic growth are key concerns at the current juncture. The focus of tax policy has now shifted away from stimulus measures towards a much needed consolidation of public finances, made even more necessary in light of the ...
European Commission
core
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
[Tax Policy in the COVID-19 Crisis]. [PDF]
Wirtschaftsdienst, 2020 Eichfelder S, Hoke J.
europepmc +1 more source