Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing supply chains face an ever‐increasing risk of failing to address contentious social issues and achieve financial stability. Regrettably, previous studies highlight resources that provide few leaders in sustainable supply chain management (SSCM) with a competitive advantage over many other firms.
Yaw Agyabeng‐Mensah +3 more
wiley +1 more source
An application of the augmented synthetic control method within a target trial framework: the case of the soda tax policy in California. [PDF]
BMC Public HealthZhao F +4 more
europepmc +1 more source
Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley +1 more source
Rural hospital philanthropy: community awareness and willingness to donate to the Georgia rural hospital tax credit program. [PDF]
BMC Health Serv ResKimsey L +6 more
europepmc +1 more source
“Soft” Climate Change Exposure and Firm Performance Across Countries: Legitimacy Theory Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the impact of a firm‐level ‘soft’ measure of climate change exposure on the performance of 6228 companies across 40 countries (2001–2021) using legitimacy theory. We find that the relationship between climate change and performance is contingent upon industry and the content of climate change exposure (opportunities ...
Naimat U. Khan, Mushtaq Hussain Khan
wiley +1 more source
Perspectives on reforming the tobacco tax administration system in Bangladesh to enhance public health. [PDF]
Tob ControlHuque R +5 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Artificial intelligence and big data are increasingly being integrated into sustainable entrepreneurship practices. Yet, conventional literature often neglects to critically examine their economic, environmental, and social implications. We conducted a systematic literature review to understand when, how, and for whom artificial intelligence ...
Nathanael Ojong
wiley +1 more source
Does raising tobacco taxes reduce the burden of non-communicable diseases? A panel data analysis of 152 countries. [PDF]
BMJ OpenShimul SN, Huang J.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms increasingly disclose their climate action strategies through voluntary initiatives, yet concerns persist about the substantive impact of such disclosures. This study investigates how internal resources interact with organizational facades—symbolic mechanisms designed to reinforce legitimacy to stakeholders—in shaping corporate climate ...
David Tobón‐Orozco +2 more
wiley +1 more source
The impact of new VAT enforcement on financial performance: Evidence from Saudi Arabia non-financial listed companies using the event study and ARMA model. [PDF]
HeliyonAl-Otaibi MI, Nor NM, Yusri Y, Guzaiz N.
europepmc +1 more source