Environment Development and Sustainability, Год журнала: 2024, Номер unknown
Опубликована: Ноя. 26, 2024
Язык: Английский
Environment Development and Sustainability, Год журнала: 2025, Номер unknown
Опубликована: Янв. 15, 2025
Язык: Английский
Процитировано
0
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
0
Scientific Reports, Год журнала: 2025, Номер 15(1)
Опубликована: Март 8, 2025
Язык: Английский
Процитировано
0
Ecological Indicators, Год журнала: 2024, Номер 160, С. 111768 - 111768
Опубликована: Март 1, 2024
In the face of cruise industry's rapid global expansion and its significant interplay with national tourism, economic growth, environmental conservation, a notable gap exists in comprehensively evaluating eco-efficiency. This study aims to fill this by implementing novel analytical framework, merging undesirable slack-based measure (SBM) model fraction regression (FRM) analysis. approach is designed dissect complex relationship between development, impact, resource consumption context tourism. The applies integrated methodology data from 11 countries, spanning 2010 2018. findings reveal marked differences eco-efficiency across nations, Australia Japan standing out for their exemplary practices natural ecology management balanced ship development. On other hand, nations like Italy Singapore, while supportive industry, exhibit areas improvement market leveraging regional advantages. research also brings light dual challenge developing such as China Brazil, balancing gains tourism concerns. A revelation substantial influence nation's per capita GDP rigor regulations on highlights critical role stability policy frameworks steering industry towards sustainability. Interestingly, factors foreign trade, industrial structure, R&D investments appear have less pronounced impact Moreover, presents structured enhance sustainability categorizing countries returns scale. categorization leads tailored recommendations each group, focusing unique challenges strengths different thus promoting effective, targeted strategies sustainable Overall, provides comprehensive framework enhancing rapidly growing industry. It outlines potential future research, considering limitations current approach, thereby paving way further exploration into evolution
Язык: Английский
Процитировано
4
Business Strategy and the Environment, Год журнала: 2025, Номер unknown
Опубликована: Апрель 7, 2025
ABSTRACT As the urgency of global sustainability goals intensifies, achieving responsible production and consumption (RPC) has become a critical priority, especially in emerging markets where economic growth must be balanced with environmental stewardship. Businesses play pivotal role advancing sustainability, understanding how governance practices influence RPC is essential for aligning corporate strategies objectives. This study investigates circular economy innovations stakeholder engagement moderate link between indigenous directors RPC. Using secondary data from 439 manufacturing firms across MENA countries 2012 2022, we employed method moments quantile regression (MMQR) fixed effects estimations, addressing endogeneity through GMM modeling propensity score matching techniques. Our findings demonstrate that significantly enhance all quantiles. Additionally, not only advance but also amplify positive on sustainable practices. Stakeholder further strengthens this relationship, particularly higher quantiles, underscoring importance inclusive goals. These insights provide actionable implications business leaders policymakers, region, by emphasizing strategic integration Indigenous leadership into governance. offers framework objectives, notably SDG 12 while contributing to literature management sustainability. By highlighting driving practices, research provides valuable guidance policymakers seeking market economies.
Язык: Английский
Процитировано
0
Sustainable Futures, Год журнала: 2024, Номер unknown, С. 100405 - 100405
Опубликована: Дек. 1, 2024
Язык: Английский
Процитировано
3
Sustainable Development, Год журнала: 2024, Номер 32(5), С. 5090 - 5103
Опубликована: Март 12, 2024
Abstract Private firms in China are contributing immensely to the country's economic growth. However, increasing capital cost of private is a big challenge that needs be addressed. This study intends examine role optimal corporate social responsibility (CSR) investment while lowering equity and debt Chinese firms. In addition, this research reveals moderating state‐owned shares association between CSR firms' costs. By taking sample from 2011 2021, employs optimization method. The findings show tends reduce Further investigation shows over‐investment increases capital. Moreover, an increase strengthens negative relationship investments. present study's helpful for undertake investment.
Язык: Английский
Процитировано
2
Environment Development and Sustainability, Год журнала: 2024, Номер unknown
Опубликована: Окт. 7, 2024
Язык: Английский
Процитировано
2
Technology in Society, Год журнала: 2024, Номер 79, С. 102751 - 102751
Опубликована: Ноя. 1, 2024
Язык: Английский
Процитировано
2
Environment Development and Sustainability, Год журнала: 2024, Номер unknown
Опубликована: Ноя. 18, 2024
Язык: Английский
Процитировано
2