Environmental regulation effect study of the environmental protection tax law during strict epidemic control: based on heavy pollution enterprises sample data test DOI Creative Commons

Wang Zong-hang,

Zhou Jian-ya,

Mingjun Chen

et al.

Environmental Sciences Europe, Journal Year: 2024, Volume and Issue: 36(1)

Published: Jan. 7, 2024

Abstract The implementation of the Environmental Protection Tax Law was seriously affected by strict pandemic control. imposed environmental taxes on enterprises based measuring their pollution emissions to restrain bad behaviour and stimulate green technological innovation ability. However, during control period, ability not developed. Therefore, it is necessary optimize regulation effect protection tax. This study sample data covering heavily polluting in China collected from December 20, 2022, January 7, 2023. It finds that follow cost existed, but value compensation obviously declined, which leading a decline enterprises. shows although maintained function tax, weakened economic driving function, will only damage long-term development potential also make unsustainable. Graphical

Language: Английский

Digital transformation, green technology innovation and corporate value DOI Creative Commons
Lijuan Zhang, Zirui Song

Frontiers in Environmental Science, Journal Year: 2025, Volume and Issue: 13

Published: Feb. 5, 2025

One of the key factors influencing corporate sustainable development is green technology innovation (GTI). Our study intends to explore how digital transformation impacts value through GTI. We use panel data from A-share publicly listed firms in China spanning 2012 2022 as our sample. employ textual analysis extract keywords correlated annual reports, and construct an indicator evaluate corporates. findings show that significantly enhances enterprise by improving innovation. Furthermore, market competition credit moderate mediated relationship between value. Additionally, heterogeneity tests indicate has a more significant influence on enhancement for heavily polluting corporates, non-high-tech smaller This research offers important recommendations practitioners advancing business practices provides policy environmental protection development.

Language: Английский

Citations

1

Empirical research on the influence of corporate digitalization on green innovation DOI Creative Commons
Jinke Li, Le Wang, Felix Nutakor

et al.

Frontiers in Environmental Science, Journal Year: 2023, Volume and Issue: 11

Published: Feb. 21, 2023

The link between corporate digitization and green innovation is now receiving attention from all spheres of life in light the rapidly developing digital economy goal sustainable development. This study explores how digitalization affects innovation, its mediating mechanism, moderating effects by integrating resource-based theory, attention-based view, institutional theory. We utilize panel data Chinese Shanghai Shenzhen A-share manufacturing corporation 2011 to 2020 as samples use fixed effect model linear regression for analysis. Research findings: 1) fosters not only directly but also promotes enhancing human capital. 2) Executive team environmental encourages beneficial correlation capital innovation. 3) Media favorable relationship 4) Heterogeneity analysis revealed that on more significant when firms are prominent high-tech industries. findings encourage corporations strengthen their strategy, infrastructure, applications. In addition, they can inspire enable companies develop sustainably.

Language: Английский

Citations

20

Peer effects of environmental regulation on sulfur dioxide emission intensity: Empirical evidence from China DOI
Qiong Shen, Yuxi Pan, Rui Wu

et al.

Energy & Environment, Journal Year: 2023, Volume and Issue: unknown

Published: Sept. 26, 2023

Under the peer effect theory, this study examines impact of environmental regulation on sulfur dioxide emissions and investigates existence effects in governance mechanisms. Using panel data from 285 prefecture-level cities China 2008 to 2019, a spatial econometric model reveals that significantly reduces local discharge while exhibiting positive spillover surrounding regions, reflecting “beggar-thy-neighbor” dilemma China. The confirms presence regulation, supporting combination ‘top-down’ ‘bottom-up’ ecological approaches. varies based intensities urban characteristics such as geographical position, marketization degree, official governor's tenure. Learning mechanisms competition partially establish most Chinese cities. Additionally, exogenous shocks macro events strategic policies exert differential influences particularly with low intensity. This provides valuable guidance for balancing protection sustainable economic growth, fostering intercity collaboration formulating site-specific development strategies other emerging economies.

Language: Английский

Citations

17

Effect of digital transformation on innovation performance in China: corporate social responsibility as a moderator DOI Creative Commons
Wang Lei, Jinzhe Yan

Frontiers in Environmental Science, Journal Year: 2023, Volume and Issue: 11

Published: July 10, 2023

Introduction: In the digital economy, transformation (DT) is a deliberate decision to improve organizational procedures, alter production processes, introduce precision marketing, and more, ultimately impacting how well businesses innovate. This why current article investigates effect of DT firm’s innovation performance boundary condition corporate social responsibility (CRS). Method: study proposed conceptual research model for on discussed CRS. We collected China’s listed A-share firms’ data examine hypotheses statistically. After Hausman test, adopted fixed-effect regression, examined heterogeneity issues resulting from different industry classifications, robustness test correctness results. Results Implications: The following main conclusions are drawn: 1) can significantly enhance product performance; 2) process 3) There time lag (both performance) previous period period; 4) CSR positively moderates role 5) impact heterogeneous across industries patent. not only enriched literature but also provided guidelines promote at firm level.

Language: Английский

Citations

14

Blockchain technology and sustainable performance: moderated-mediating model with management accounting system and digital transformation DOI
Nha Minh Nguyen, Malik Abu Afifa, Duong Van Bui

et al.

Environment Development and Sustainability, Journal Year: 2023, Volume and Issue: unknown

Published: Nov. 23, 2023

Language: Английский

Citations

13

The impact of digital transformation on enterprises' export stability: Evidence from listed companies in China DOI
Chaoshuai Zhang,

Peng Qiu,

Liang Zhang

et al.

International Review of Financial Analysis, Journal Year: 2024, Volume and Issue: unknown, P. 103582 - 103582

Published: Sept. 1, 2024

Language: Английский

Citations

5

Research on policy guidance and risk prevention and control in the digital transformation of sports industry DOI Open Access
Liang Deng,

Yong-Fang Luo

Journal of Infrastructure Policy and Development, Journal Year: 2025, Volume and Issue: 9(1), P. 10671 - 10671

Published: Jan. 13, 2025

Background: Digital transformation in the sports industry has become increasingly crucial for sustainable development, yet comprehensive empirical evidence on policy effectiveness and risk management remains limited. Purpose: This study investigates impact of support factors digital companies, examining heterogeneous effects across different firm characteristics regional contexts. Methods: Using panel data from 168 companies listed China’s A-shares markets New Third Board 2019 to 2023, this employs multiple regression analyses, including baseline models, instrumental variables estimation, robustness tests. The level is measured through a composite index incorporating infrastructure, capability, innovation dimensions. Results: findings reveal that significantly enhances levels (coefficient = 0.238, p < 0.01), while financial risks demonstrate strongest negative (−0.162, 0.01). Large firms state-owned enterprises show stronger responses (0.312 0.278, respectively, Regional development moderate implementation. Conclusions: provides differential various characteristics. suggest need differentiated approaches considering size, ownership structure, levels. Implications: Policy makers should develop targeted mechanisms addressing specific challenges faced by types firms, disparities capabilities.

Language: Английский

Citations

0

The Role of Urban Digital Intelligence in Fostering Sustainable Collaborative Innovation: An Analysis of Spillover Effects DOI Open Access

Chu You,

Qingfeng Luo,

Wei Liu

et al.

Sustainability, Journal Year: 2025, Volume and Issue: 17(5), P. 1890 - 1890

Published: Feb. 23, 2025

Urban digital intelligence transformation (DIT) has emerged as a key driver of sustainable development in the era rapid technological advancement. This study utilized spatial Durbin model with difference-in-differences (SDM-DID) to explore intrinsic relationship between DIT and intercity collaborative innovation. The findings indicate that significantly enhances innovation locally other cities. accelerates movement R&D talent, capital, knowledge while driving across local neighboring cities by enhancing market potential. Collaborations enterprises universities exhibit stronger direct indirect positive effects, collectively Additionally, finds impact on substantial is greater than non-substantial Furthermore, large central promotional effect both neighbor innovation, fostering cooperation. These results deepen our understanding provide policy insights for collaboration promoting regional development.

Language: Английский

Citations

0

Empirical analysis of workers' perceptions of ESG impacts on corporate sustainability performance: A methodological innovation combining the PLS-SEM, PROMETHEE-ROC and FIMIX-PLS methods DOI
Anrafel de Souza Barbosa, Maria Cristina Crispim, Luíz Bueno da Silva

et al.

Technological Forecasting and Social Change, Journal Year: 2025, Volume and Issue: 215, P. 124091 - 124091

Published: March 8, 2025

Language: Английский

Citations

0

Structuring Corporate Governance in the Context of Crisis: Lessons from the COVID-19 Pandemic in a Nonprofit Organization DOI Creative Commons
RAFFAELLA REGUEIRA DE OLIVEIRA, Osvaldo Luíz Gonçalves Quelhas, Níssia Carvalho Rosa Bergiante

et al.

Administrative Sciences, Journal Year: 2025, Volume and Issue: 15(3), P. 91 - 91

Published: March 8, 2025

This study aimed to analyze the adaptations in corporate governance practices of a Brazilian support foundation, context crisis caused by COVID-19 pandemic. Support foundations act as pillars for research and innovation, ensuring continuity strategic activities teaching, research, outreach. adopted Value-Focused Thinking (VFT) methodology identify organization’s core values objectives, assessing their influence on decision making. Through application VFT method, decision-making alternatives were structured based sessions conducted with foundation’s employees. Among made implementation health protocols, adoption technologies risk monitoring, restructuring workflows, focus financial process optimization. The results indicated that strengthened, an emphasis transparency cost reduction. contributes good integrating organizational strategy into digital transformation process. As suggestion future it is proposed investigate impact these post-pandemic period, well conduct comparative studies other institutions deepen understanding effectiveness different contexts.

Language: Английский

Citations

0