The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Globalization and Developing Countries - A Shrinking Tax Base? [PDF]
This paper evaluates the impact of globalization on the tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration.
Yothin Jinjarak, Joshua Aizenman
core
Between fiscal returns and social harm: reframing gambling regulation in Kazakhstan through international evidence. [PDF]
Front SociolKhamzina Z, Buribayev Y.
europepmc +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
An annotated bibliography of tax compliance and tax compliance costs
An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax ...
James, Simon, Edwards, Alison
core
Tobacco, Taxation, and Cancer: Combating India's Oral Cancer Epidemic. [PDF]
Indian J Community MedNagar A, Singh V.
europepmc +1 more source
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
Tax reform and financial markets [PDF]
Tax reform ; Interest rates ; Econometric models ; Stock - Prices ...
Patric H. Hendershott
core
Understanding political perceptions of tobacco policies and stakeholders in France: A qualitative study with parliamentarians. [PDF]
Tob Prev CessatTopart F +4 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su +3 more
wiley +1 more source