Environmental Tax Reform and the "Double Dividend" Hypothesis in a Small Open Economy. [PDF]
Int J Environ Res Public Health, 2019 Zhou Z, Zhang W, Pan X, Hu J, Pu G.
europepmc +1 more source
Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk
Business Strategy and the Environment, EarlyView.ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini +2 more
wiley +1 more source
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
Environmental fee-to-tax reform policy driving corporate green governance performance: the sustainable path to reducing carbon emission intensity. [PDF]
Sci RepHe Y, Zhang T, You J.
europepmc +1 more source
SWEtaxben: A Swedish Tax/Benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform [PDF]
The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation model with ...
Ericson, Peter +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Environmental impacts from European food consumption can be reduced with carbon pricing or a value-added tax reform. [PDF]
Nat FoodPlinke C, Sureth M, Kalkuhl M.
europepmc +1 more source
Environmental tax reform with vertical tax externalities. [PDF]
The paper studies a regional environmental tax reform in a federal state. A region unilaterally improves the environmental quality by increasing its energy taxes.
Proost, Stef, Saveyn, Bert
core
Data‐Driven Pathways to Circular E‐Waste Management
Business Strategy and the Environment, EarlyView.ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali +3 more
wiley +1 more source
Tax reform plays politics with doctors' reputations. [PDF]
CMAJ, 2017 Stanbrook MB.
europepmc +1 more source