Can the greening of the tax system improve enterprises' ESG performance? : evidence from China
Caiyun Lin, Shibao Lu, Xuyang Su, Chuanhao Wen
| Year of publication: |
2024
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| Authors: | Lin, Caiyun ; Lu, Shibao ; Su, Xuyang ; Wen, Chuanhao |
| Published in: |
Economic change & restructuring. - Dordrecht : Springer Science & Business Media B.V., ISSN 1574-0277, ZDB-ID 2232275-9. - Vol. 57.2024, 3, Art.-No. 127, p. 1-32
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| Subject: | Environmental protection tax | ESG performance | External attention | Internal decision-making | Medical Ethics | The greening of the tax system | China | Corporate Social Responsibility | Corporate social responsibility | Umweltschutz | Environmental protection | Steuersystem | Tax system | Steuerreform | Tax reform | Nachhaltige Entwicklung | Sustainable development | Welt | World | Umweltpolitik | Environmental policy | Umweltmanagement | Environmental management |
| Description of contents: | Description [doi.org] |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Retraction notice enthalten in: volume 57, (December 2024) Article 241 |
| Other identifiers: | 10.1007/s10644-024-09687-w [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015045354