Results 141 to 150 of about 2,987,809 (252)

Beyond Disclosure: Sustainable Finance Regulation and the Pricing of ESG Performance in Mature Capital Markets

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACTThis study examines whether and under what conditions Environmental, Social, and Governance (ESG) performance becomes financially meaningful in mature capital markets. Using a longitudinal transatlantic panel of large firms listed in the EURO STOXX 50 and S&P 100 over the period 2015–2024, we analyse the within‐firm association between lagged ...
Nicola Del Sarto
wiley   +1 more source

Concept and features of the tax legal relations

open access: yes, 2010
The article is devoted to the problems of tax legal relations. Positions of scientists-financiers on the brought up questions are analyzed and generalised. Distinctive features of tax legal relations are specified.
Товкун, Л.В.
core  

Forward‐Looking ESG Relevance and Corporate Performance: Evidence From Credit Ratings

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT How does the relevance of ESG issues relate to firm performance, and does ESG relevance moderate the relationship between ESG engagement and firm financial outcomes? Using a novel indicator introduced by Fitch Ratings, we provide new empirical evidence to answer these questions.
Alper Kara   +2 more
wiley   +1 more source

Optimization of Lithium‐Ion Battery Circular Economy in Electric Vehicles in Sustainable Supply Chain

open access: yesBattery Energy, Volume 4, Issue 2, March 2025.
Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities. ABSTRACT Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities.
Mohsen Alizadeh Afroozi   +4 more
wiley   +1 more source

THE NON-NEUTRALITY OF WTO BORDER TAX ADJUSTMENTS FOR ENVIRONMENTAL EXCISE TAXES UNDER IMPERFECT COMPETITION [PDF]

open access: yes
Border tax adjustments for environmental taxes should leave imports of final goods unchanged. If intermediate and final goods markets are imperfectly competitive though, non-neutrality can result.
McCorriston, Steve, Sheldon, Ian M.
core  

Statewide Community College Associations: A Comparative Analysis of Governance, Organizational Capacity, and Functions

open access: yesNew Directions for Community Colleges, EarlyView.
ABSTRACT Statewide community college associations are membership organizations that support governance, professional development, and advocacy, yet they have received limited scholarly attention. Using document and qualitative content analysis of publicly available webpages, reports, and federal tax filings, this study examines the governance ...
Jonathan M. Turk, Kadir Karakaya
wiley   +1 more source

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