Results 141 to 150 of about 623,274 (303)
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
Technology adoption and extreme stock risk: Evidence from digital tax reform in China
Humanities & Social Sciences CommunicationsThe digital reform of tax administration occupies a pivotal role due in enhancing governmental governance capabilities in the digital era. We consider China’s “Golden Tax Phase III” project (GTP3P) as a representative digital reform of tax administration.
Kangqi Jiang +3 more
doaj +1 more source
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Real Effective Corporate Tax Rates in Canada and the United States. After Tax Reform [PDF]
Both Canada and the United States have recently undertaken comprehensive reforms of their tax systems. In the case of the corporate tax, the main thrust of the reforms has been to lower tax rates,broaden the tax base, and curtail or eliminate incentives ...
Grady, Patrick
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley +1 more source
Policy and Market Mechanisms for Sustainable Finance: A Systematic Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable finance has emerged as a critical instrument for addressing the dual challenges of climate change and sustainable development. Nonetheless, a substantial financing gap persists, while the concept remains under‐theorized without a universally accepted definition, and empirical evidence of its effectiveness remains inconsistent and ...
Jihyung Joo, Byounguk Keum, Taewoo Roh
wiley +1 more source
Behavioral Sciences &the Law, EarlyView.ABSTRACT This study examined how male rape myths, racial/ethnicity biases, and sexuality stereotypes influence verdicts in male‐on‐male rape trials—an area that is currently under‐researched. A sample of 463 participants read a mock rape trial, where both the defendant and complainant were male, with defendant ethnicity (White, Black, Asian) and ...
Lee J. Curley +3 more
wiley +1 more source
Advances in Systems Engineering of Carbon Dioxide Electroreduction
Carbon and Hydrogen, EarlyView.Industrializing CO2 electroreduction hinges on holistic systemic synergy and optimization of all process segments rather than isolated catalytic breakthroughs; Process simulation is a core enabler to build a complete capture–conversion–product industrial chain, positioning CO2RR as a key technology for carbon neutrality.
Weixiang Xiong +6 more
wiley +1 more source