Results 221 to 230 of about 743,398 (339)

Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa, Natalia Krasnikova, Maria Postoyeva, Amira Hawas, Akrum Helfaya   +4 more
wiley   +1 more source

Redistributing environmental tax revenue to reduce poverty in South Africa: The cases of energy and water

, 2014
Jan van Heerden, James Blignaut, Margaret Chitiga, Reyer Gerlagh, Sebastiaan Hess, Richard S.J. Tol, Mark Horridge, Ramos Mabugu, Martin de Wit, T Letsoalo   +9 more
openalex   +2 more sources

One Size Still Does Not Fit All: Configuration Pathways of Environmental, Social, and Governance and Board Diversities for Higher Firm Performances Across One‐ and Two‐Tier Systems

Business Strategy and the Environment, EarlyView.
ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu, Dominika Brozkova, Tarlan Ahmadov, Susanne Durst, Viktor Prokop   +4 more
wiley   +1 more source

Global effects of increased taxation of tobacco, alcohol and sugar-sweetened beverages on tax receipts: a modelling analysis. [PDF]

BMJ Glob Health
Summan A, Baker P, Klemperer K, Laxminarayan R.   +3 more
europepmc   +1 more source

Determinants of Tax Revenue in East African Countries: Evidence from Sudan & Rwanda

Bantyergu Engida Bati
openalex   +1 more source

Power of Green Capabilities and Artificial Intelligence (AI): Understanding How and When Green Innovation Promotes Sustainability

Business Strategy and the Environment, EarlyView.
ABSTRACT Green innovation is increasingly recognized as a critical strategy for small‐ and medium‐sized enterprises (SMEs) to enhance sustainable performance. Drawing on the natural resource‐based view (NRBV), this study examines the impact of green innovation on sustainable performance and the mediating roles of green knowledge sharing and green ...
Sikandar Rahman, Sheikh Adeel, Murad Ali, Saleh Bajaba, Hengky Latan   +4 more
wiley   +1 more source

Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]

World Dev Perspect
Occhiali G, Okello O.
europepmc   +1 more source

Circular Economy: A Pathway to Integrated Value Creation for Business and Society

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro, Isabel‐María García‐Sánchez   +1 more
wiley   +1 more source

Economy-wide impact of a reduction in tobacco use in India. [PDF]

Tob Control
John RM, Narayanan B, Chakravarthy S, Bharathi S, Sinha P, Munish VG, Goodchild M.   +6 more
europepmc   +1 more source

Zale Corporation v. Internal Revenue Service: Turmoil in the Disclosure Scheme for Tax Return Information

, 1981
Robert W. Metzler
openalex   +1 more source