Topic Review
Environmental Regulation and Employment Changes
This research investigates the impact of the Top 10,000 Energy-Consuming Enterprises Program (hereafter referred to as the carbon reduction policy) implemented by the Chinese government in 2011 on the employment of manufacturing enterprises. The research indicates that the implementation of the carbon reduction policy has two ways of impacting the employment scale, namely ‘employment creation’ and ‘employment destruction’. The actual effect of the policy on the employment scale depends on the superposition of these two effects. Based on a sample data set of Chinese manufacturing enterprises, the generalized propensity score-matching method (GPSM) is used to identify the causal relationship and its mechanism between the carbon reduction policy and the employment scale.
  • 270
  • 20 Oct 2023
Topic Review
Environmental Regulation on Enterprises’ Green Innovation Performance
Environmental regulation has a positive impact on energy-intensive enterprises’ environmental innovation prospective, stakeholder pressure, and innovation capability, respectively. In turn, this has a significant impact on enterprises’ green innovation performance. Stakeholder pressure and green innovation capability to play an important role between environmental regulation and green innovation performance. It is better to promote enterprises’ green innovation prospective and innovation ability through environmental regulation to promote stakeholder pressure, in turn, that improve enterprises’ innovation performance. It is important to leverage these influencing factors to promote green innovation performance to achieve a carbon turning point.
  • 298
  • 13 Jul 2023
Topic Review
Environmental Regulations, Renewable Energy, and Energy Efficiency
European Union (EU) countries pay meticulous attention to environmental issues and achieve carbon-free development. In this direction, reducing greenhouse gas emissions and extending renewable energy are the primary goals. At the same time, the energy price and declining energy efficiency increase countries’ environmental expenditures and hinder their capabilities for economic growth. Renewable energy is crucial for furthering a country’s green economic growth. At the same time, environmental regulation has a significant role in extending renewable energy.
  • 132
  • 23 Nov 2023
Topic Review
Environmental–Economic Nexus and Air Pollution in Oman
Academics and decision-makers have paid close attention to the relationship between air pollution, climate change, and economic growth. It is important to highlight that a large number of “conventional” air pollution sources are also major producers of greenhouse gases (GHGs), such as CO2, which are essential to global warming. An unparalleled rise in the need for energy consumption has been caused by the quick development of economic activity, urbanization, and population growth. All of these things work together to cause environmental deterioration and rising greenhouse gas emissions. Consequently, attaining sustainable economic growth rates while carefully balancing this expansion with environmental preservation is one of the most important developmental concerns facing the world today. 
  • 167
  • 11 Jan 2024
Topic Review
Environmental, Social and Governance
The world is constantly changing, and with an evolving global environmental crisis, there is a growing trend of Corporate Social Responsibility, and Environmental, Social, and Governance (ESG) disclosure initiatives. The final report on the new E.U. taxonomy for sustainable activities was released in 2020, making ESG disclosure more relevant. Environmental, Social, and Governance refers to non-financial information about how a firm deals with issues on this matter, and its importance for firm valuation is growing. Even though ESG information might lack standardisation, scholars argue that it can help adapt to environmental changes and even be a part of a company’s competitive strategy.
  • 514
  • 15 Aug 2022
Topic Review
Environmental, Social, and Governance Maturity
Given the rising demand for more transparent, consistent, and comprehensive non-financial information in investment, there is a need to provide more reliable, meaningful, and measurable Environmental, Social, and Governance [ESG] metrics, in a way that most frameworks cannot. Most established frameworks face difficulties and challenges in providing sustainability information to investors in a significant way, lacking in areas such as transparency, reliability, consistency, materiality, and particularly, their focus on the “S” dimension of ESG.
  • 281
  • 28 Apr 2023
Topic Review
Environmental, Social, and Governance Reporting
This study examines the relationship between financial distress and environmental, social, and governance (ESG) disclosure. We hypothesize that financially distressed firms are tempted to enhance ESG disclosure as it provides higher performance in terms of financial and market perspectives. ESG disclosure needs substantial resources, which financially distressed firms may not be able to provide. In Indonesian settings, we find that financially distressed firms have lower ESG disclosure quality than non-distressed firms. Our results are robust due to lagged variable, Heckman’s two stages, and coarsened exact matching regression showing consistent results. Furthermore, our results are consistent with three years of rolling windows of financial distress and all sections of ESG reporting, except the general information section. This study extends the scope of prior studies by focusing on firms’ eagerness to provide higher quality ESG disclosure, particularly distressed firms.
  • 579
  • 24 Sep 2021
Topic Review
Environmentally Extended Input-Output Analysis
Environmentally extended input-output analysis (EEIOA) is used in environmental accounting as a tool which reflects production and consumption structures within one or several economies. As such, it is becoming an important addition to material flow accounting.
  • 572
  • 11 Nov 2022
Topic Review
Equity
In finance, equity is ownership of assets that may have debts or other liabilities attached to them. Equity is measured for accounting purposes by subtracting liabilities from the value of the assets. For example, if someone owns a car worth $24,000 and owes $10,000 on the loan used to buy the car, the difference of $14,000 is equity. Equity can apply to a single asset, such as a car or house, or to an entire business. A business that needs to start up or expand its operations can sell its equity in order to raise cash that does not have to be repaid on a set schedule. When liabilities attached to an asset exceed its value, the difference is called a deficit and the asset is informally said to be "underwater" or "upside-down". In government finance or other non-profit settings, equity is known as "net position" or "net assets".
  • 697
  • 25 Oct 2022
Topic Review
ESG Disclosure and Firm Performance
The information on corporate non-financial practices can be summarized through the “three modern pillars” of Corporate Social Responsibility (CSR), which are the Environmental, Social, and Governance (ESG) pillars representing a measure of the CSR performance of a firm.
  • 783
  • 04 Jul 2022
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