Results 161 to 170 of about 47,364 (305)
Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation
Business Strategy and the Environment, EarlyView.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
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
Effectiveness evaluation of China's water resource tax reform pilot and path optimization from the perspective of policy field. [PDF]
PLoS OneYang M, Zhou M, Zhang C.
europepmc +1 more source
, 2019 An informational handout distributed at the Governor's Council on Tax Reform meeting, October 15 and 16, 2019. "October 16, 2019. For Presentation at: Governor’s Council on Tax Reform, [by] Donna K.
Ginther, Donna K.
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao +3 more
wiley +1 more source
Dynamic Analysis of the Tax Reform Act of 2014
, 2014 Public finance fellow John Diamond analyzed the proposed Tax Reform Act of 2014 in testimony before the HouseﾠSubcommittee on Select Revenue Measures onﾠJuly 30 ...
Diamond, John W.
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Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa +2 more
wiley +1 more source
Tax Reform Evaluation Using Nonparametric Methods: Sweden 1980 - 1991 [PDF]
This paper evaluates the tax reforms carried out in Sweden between 1980 and 1991. We use a recently developed nonparametric labor supply function to account for the behavorial responses of the taxed individuals.
Blomquist, Sören +2 more
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Fintech Policy and the Rise of Green Technological Inventions
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Technological transformation can enhance enterprises' green invention by promoting knowledge spillovers, alleviating financial constraints, and supporting innovative business models. Within this framework, our study investigates the effect of technological infrastructure construction on green technology invention, using the ‘Fintech China ...
Tao Huang +3 more
wiley +1 more source