Journal of Environmental Planning and Management, Год журнала: 2025, Номер unknown, С. 1 - 26
Опубликована: Март 27, 2025
Язык: Английский
Economic Analysis and Policy, Год журнала: 2024, Номер 81, С. 1593 - 1607
Опубликована: Фев. 29, 2024
Язык: Английский
Процитировано
49
Technological Forecasting and Social Change, Год журнала: 2024, Номер 209, С. 123777 - 123777
Опубликована: Сен. 26, 2024
Язык: Английский
Процитировано
26
Economic Analysis and Policy, Год журнала: 2024, Номер 82, С. 277 - 289
Опубликована: Март 18, 2024
Язык: Английский
Процитировано
16
Journal of Environmental Management, Год журнала: 2024, Номер 370, С. 122481 - 122481
Опубликована: Сен. 16, 2024
Язык: Английский
Процитировано
10
Sustainability, Год журнала: 2025, Номер 17(4), С. 1400 - 1400
Опубликована: Фев. 8, 2025
This study examines whether firm managers strategically use tax avoidance to address climate risks, with a specific focus on strategies employed reduce corporate income liabilities, and this incorporates the moderating role of ESG performance is ground in stakeholder theory highlight balance between sustainability profit expectations. Using secondary data from Chinese A-listed companies during 2017–2023, findings reveal that firms increasingly adopt practices response rising risks. More specifically, strong positively moderates relationship, underscoring its shaping socially ethically responsible tackle challenges. By employing panel analysis addressing endogeneity through instrumental variable tests, Propensity Score Matching, Heckman test, provides robust results. These contribute literature provide practical insights for actionable initiatives. For firms, these include improving transparency reporting integrating metrics into framework firms. authority, they involve upgrading tax-related big supervision system fostering alignment government policies.
Язык: Английский
Процитировано
1
Finance research letters, Год журнала: 2024, Номер 64, С. 105421 - 105421
Опубликована: Апрель 15, 2024
Язык: Английский
Процитировано
9
Environmental Impact Assessment Review, Год журнала: 2024, Номер 107, С. 107570 - 107570
Опубликована: Май 29, 2024
This study investigates the evolving patterns of environmental, social, and governance (ESG) performance at provincial level in China, with a particular emphasis on role environmental regulations. It explores dynamic landscape ESG practices across various provinces, analyzing how these metrics have evolved over time. We found that from 2007 to 2022, average regulation index has declined 0.4265 0.3277 signifying decrease provinces China this period. Conversely, shown an upward trend, rising 0.5560 0.6585 indicating improvement among provinces. In terms overall impact, both energy consumption structure openness act as mechanisms through which influences regional ESG. Specifically, reducing coal can enhance promotive effect increasing levels reduce (−2.024***), resulting By examining influence regulations outcomes, research seeks shed light regulatory frameworks shape sustainable responsibility.
Язык: Английский
Процитировано
8
Heliyon, Год журнала: 2024, Номер 10(13), С. e33466 - e33466
Опубликована: Июнь 22, 2024
The establishment of "dual carbon" goals exemplifies China's global commitment as a responsible sovereign and the methodical advancement toward these aims is illustrative vigorous capable governance in countering climate transformation. actualization targets contingent upon foundation robust fiscal policies, meticulous assessments policy documentation are instrumental reflecting foreseen efficacies measures. study employs text mining techniques to articulate evaluative benchmarks for scripts under framework engages bidirectional fixed-effects model corroborate linkage between implements carbon emissions, alongside holistic appraisal using PMC-CRITIC index model. research corroborates that instruments, such tax reliefs green transfers, significantly encourage diminution emissions. average specimens assessed 0.62, indicating level permissible yet potential further refinement. Of reviewed samples, preponderance adheres satisfactory thresholds, with an ensuing tier demonstrating exceptional policy. evaluations timeliness, nature, evaluation laudable, notwithstanding necessity ameliorations precision objectives, credibility objects, targeted applicability tools. Accordingly, trajectory impending development, there should be amplification collaborative mechanisms both horizontally among sundry tiers local vertically across disparate bureaucratic strata, adoption systemized approach elucidate resolve fundamental dissonances actualizing devising integrated schema empirically-grounded prescriptions proficiently address relevant contingencies.
Язык: Английский
Процитировано
7
Managerial and Decision Economics, Год журнала: 2024, Номер 45(7), С. 5146 - 5158
Опубликована: Июль 15, 2024
Abstract In view of global climate problems, public interest in the environment has recently evolved over decision economics. Accordingly, this study assesses impact carbon emission allowances (CEA), information technology (IT), renewable energy generation (REG), and dioxide (CO 2 ) on environmental, social, governance (ESG) European Union (EU) by applying quantile‐based models from January 2, 2019 to February 29, 2024. The outcomes demonstrate that CEA IT have an increasing effect ESG with moderating economic policy uncertainty (EPU). REG a declining ESG, while EPU moderates makes across higher quantiles.
Язык: Английский
Процитировано
7
Energy Economics, Год журнала: 2024, Номер unknown, С. 108011 - 108011
Опубликована: Окт. 1, 2024
Язык: Английский
Процитировано
7