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1.
Ali Meftah Gerged Lane Matthews Mohamed Elheddad 《Business Strategy and the Environment》2021,30(2):908-930
This paper examines the effects of disclosing greenhouse gas (GHG) information mandatorily on the cost of equity capital (COC) using a longitudinal unbalanced panel database of the United Kingdom's FTSE 350 firms for the period 2011–2016. We use a nonlinear panel quantile regression (PQR) model to examine the relationship between GHG disclosure (GHGD) and COC in the United Kingdom. This technique was supplemented by conducting a two-step generalised method of moment (GMM) estimation to address any concerns related to the potential existence of endogeneity problems. Our findings suggest that high-level GHGD appeared to be negatively associated with COC up to a certain level, which is known as the turning point; then, any increase in GHGD is likely to increase the COC. This means that the nonlinear association between GHGD and COC is evidenced in our study and takes a U shape. Likewise, our findings are associative of a moderating effect of the 2013 carbon disclosure regulation (CDR) on the GHGD–COC nexus. We argue that mandatory GHGD and GHG risk are linked so that those companies that are associated with higher GHG risk have a tendency to be better disclosers. Consequently, we urge regulators to design GHGD regulations in a way that mirrors corporate environmental risk and leads to a lower COC in order to align the interests of corporations with those of the society at large. 相似文献
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This paper suggests that the capacity of indigenous groups to engage effectively in a range of planning activities is crucial to achieving land justice and community goals. This argument is relevant in the face of long-standing tensions between indigenous peoples residing in post-settler societies and nation-states such as Australia, Canada, and New Zealand over questions of land and natural resource use. The paper argues that effective planning is crucial for (i) protecting indigenous interests by engaging the planning activities of the state, (ii) the successful acquisition of lands through legal land claim processes, and (iii) helping indigenous communities achieve their goals by implementing effective community-based planning processes. 相似文献
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David Cui Andy Zhao Tracy Tian 《海外经济评论》2008,(15):30-32
外资企业离开世界工厂
据报道,2007年有224家外资企业离开了珠三角,另有29840家港资企业(占大约80000家港资企业的37.3%)也有同样的计划。另一方面,自2007年初至今,已有103家韩资企业离开了北方制造业中心山东。 相似文献
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This study reports the results of a survey designed to assess the impact of education on the perceptions of ethical beliefs of students. The study examines the beliefs of students from selected colleges in an eastern university. The results indicate that beliefs which students perceive are required to succeed in the university differ among colleges. Business and economics students consistently perceive a greater need for unethical beliefs than students from other colleges.
Michael S. Lane is an Associate Professor of Management at West Virginia University. He is the coauthor of Corporate Goal structures and Business students: A Comparative Study of Values, Journal of Business Ethics (1989).
Dietrich L. Schaupp is Professor of Management at West Virginia University. He is the coauthor of Pygmalion Effect: An Issue for Business Education and Ethics, Journal of Business Ethics (1988). 相似文献
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Life insurance as a charitable gift is an attractive alternative. But first the fund raiser must check out the companies and the different types of policies available. 相似文献
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Europe and global imbalances 总被引:2,自引:1,他引:2
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