Results 131 to 140 of about 35,967 (305)
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
The Welfare Effects of Health-based Food Tax Policy [PDF]
This paper examines the effects of health-oriented food tax reforms on the distribution of tax payments, food demand and health outcomes. Unlike earlier work, we also take into account the uncertainty related to both demand estimation and health ...
Ilpo Suoniemi +5 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Tax Compliance Cost Surveys : Using data to design targeted reforms
, 2010 Businesses especially small ones often face heavy costs in the process of preparing, filing, and paying taxes in addition to the burden of tax payments. These compliance costs, added to fines, penalties, and the
Coolidge, Jacqueline
core +1 more source
Innovative approaches to optimizing taxation in organizations
Вестник университетаIn conditions of rapid progress in technology and constant changes in tax legislation, the task of optimizing the taxation in organizations is becoming increasingly difficult for business entities.
E. A. Kirova, E. A. Ponomarenko
doaj +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Different Tax Systems among Nations and International Tax Avoidance
, 2008 As economic globalization proceeds, tax policies of one nation influence others more and greater pressures are imposed on tax systems and tax administrations．The possibility of tax avoidance will expand if cross-border transactions are abused ...
栗原, 克文
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Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source