Results 101 to 110 of about 1,431,697 (299)
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Understanding why collective action resulted in greater advances for tobacco control as compared to alcohol control during the Philippines' Sin Tax Reform: a qualitative study. [PDF]
BMJ Open, 2022 Hoe C, Weiger C, Cohen JE.
europepmc +1 more source
From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal +2 more
wiley +1 more source
Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data. [PDF]
J Fam Econ Issues, 2022 Chou JT, Fu CH.
europepmc +1 more source
Price-neutral Tax Reform With an Informal Economy [PDF]
A strand of recent literature shows that a reform of import tariff (export tax) and consumption tax (production tax) that keeps the consumer (producer) price unchanged enhances welfare and increases revenue under plausible conditions.
M. Shahe Emran, Joseph E. Stiglitz
core
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 +4 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
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Thēmis, 2013 The recollection in the Peruvian tax system has been a constant problem over the years, mainly due to the high degree of informality and tax avoidance. The tax reform implemented in 2012 aimed to find a solution to these problems, yet it didn’t embrace ...
Luis Fernando Roca Lizarzaburu +2 more
doaj
Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies
Business Strategy and the Environment, EarlyView.ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed +2 more
wiley +1 more source