Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki +4 more
wiley +1 more source
Between fiscal returns and social harm: reframing gambling regulation in Kazakhstan through international evidence. [PDF]
Khamzina Z, Buribayev Y.
europepmc +1 more source
ABSTRACT Growing environmental awareness has intensified demand for sustainability and transparency, especially in cruise tourism, a high‐impact and highly scrutinised service context. This study examines how green consumption values (GCV) shape passengers' perceptions of the credibility of green marketing claims (believability) and, in turn, influence
Marcello Risitano +3 more
wiley +1 more source
Regulation of Alcohol-Free and Low-Alcohol Drinks: Learning From a Comparative Analysis of Eight Countries. [PDF]
Burton R +12 more
europepmc +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
A Call for Dietary Sugar Restriction Policy in India in Light of Oral Health Concerns. [PDF]
More SG +5 more
europepmc +1 more source
Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion. [PDF]
Kirchler E, Wahl I.
europepmc +1 more source
ABSTRACT The adoption of circular economy (CE) practices supported by Industry 4.0 (I4.0) technologies remains limited, despite their strong potential to enhance sustainable performance (SP). Organizations continue to face practical challenges in identifying effective strategies, enabling technologies, and implementation conditions.
Than'a Alsaoudi, Adolf Acquaye
wiley +1 more source
The role of policy on fortification in food processing and value addition in Malawi and Mozambique-a systematic review. [PDF]
Makonda LJ, Nipassa O, Salvador EM.
europepmc +1 more source
The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis [PDF]
We apply conjoint analysis to study the influence of tax labeling and tax earmarking on German taxpayers' willingness to contribute. From a survey based sample we show that labeling and earmarking effects can substantially increase participants ...
Blaufus, Kay +4 more
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