Results 151 to 160 of about 1,462,322 (251)
Conceptualizing Corporate Political Activity for Sustainability Governance—The CPA Cube
ABSTRACT Sustainability transformations in the economy, and related public policy decisions, are highly contested, attracting business involvement. To better understand how business influence on government impacts the success or failure of sustainability governance efforts, this paper extends the literature on corporate political activity (CPA) by ...
Burkard Eberlein, Janina Grabs
wiley +1 more source
ABSTRACT Sustainable consumption (SC) has become a critical pillar in advancing the United Nations Sustainable Development Goals (SDGs). This study delves into the interdisciplinary literature on SC and the SDGs to develop a comprehensive framework.
Guneet Chawla +4 more
wiley +1 more source
Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation
ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang +4 more
wiley +1 more source
Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon +2 more
wiley +1 more source
ABSTRACT Climate‐resilient food systems require simultaneously addressing climate mitigation, food security, and biodiversity conservation. Yet most policy frameworks treat these interdependent goals as separate challenges, fragmenting action across sectors.
Nikolaos Syndoukas +7 more
wiley +1 more source
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain +5 more
wiley +1 more source
The abandoned education cap policy: public participation in tax reform consultation
This article examines public participation in tax reform in Australia using an analysis of the publically available submissions made in response to the Treasury discussion paper, "Reform to deductions for education expenses".
Shimeld, Sonia +3 more
core
Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco +3 more
wiley +1 more source
Jobs, Deficit Reduction, Revenues, and Fundamental Tax Reform
In this article, Shay argues that flat opposition to revenue increases has contributed to U.S. economic vulnerability and has had unintended effects, including contributing to increased deficits instead of smaller government.
Shay, Stephen
core
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source

