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Characterizing Sustainability in Discrete Time

Asheim, Geir B. - 2018

We examine the investment rule that must be satisfied by an efficient and egalitarian path in a discrete-time version of the Dasgupta-Heal-Solow model of capital accumulation and resource depletion. In the discrete-time model, competitive valuation of net investments in terms of early and late...

Persistent link: https://www.econbiz.de/10012908689

Fiscal Sustainability in the EU after the Global Crisis : Is There Any Progress?

Wysocki, Maciej - 2018

sustainability outcomes? We approach this question by looking at the evolution of fiscal sustainability in Poland, which is an … fiscal sustainability in Poland has significantly improved in the post-crisis period of 2009-2017: we detect both improvement … of the fiscal sustainability parameters and structural breaks in the fiscal outcomes after the crisis. Namely, in …

Persistent link: https://www.econbiz.de/10012908672

Private Capital, Public Goods: Forest Plantations' Investment in Local Infrastructure and Social Services in Rural Tanzania

Degnet, Mohammed B.; van der Werf, Edwin; Ingram, Verina; … - 2017

various groups in society when assessing the sustainability of forestry investments and their impacts on local communities. …

Persistent link: https://www.econbiz.de/10011744996

Tax Strategy Disclosure: A Greenwashing Mandate

Bilicka, Katarzyna A.; Casi, Elisa; Seregni, Carol; … - 2022

Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...

Persistent link: https://www.econbiz.de/10013266717

Corporate Social Responsibility and Tax Avoidance

Goerke, Laszlo - 2019

We theoretically analyse the relationship between Corporate Social Responsibility (CSR) and tax avoidance of an oligopolistic firm. The firm maximises a weighted sum of profits and a CSR objective which depends on output and the firm's contribution to public good provision, i.e. tax payments....

Persistent link: https://www.econbiz.de/10012892275

Is Social Responsibility a Normal Good?

Bartling, Björn - 2019

We investigate whether growth in consumer income causes an increased willingness to pay to mitigate negative externalities from consumption. Correlational field evidence suggests a positive relationship between income and social responsibility. To investigate a causal link, we conduct a...

Persistent link: https://www.econbiz.de/10012892291

Public Discourse and Socially Responsible Market Behavior

Bartling, Björn - 2020

We investigate the causal impact of public discourse on socially responsible market behavior. We conduct laboratory market experiments with products that differ in their production costs and social impact, and provide market actors and impacted third parties with the opportunity to discuss...

Persistent link: https://www.econbiz.de/10012823041

The Performance of Socially Responsible Investments : A Meta-Analysis

Hornuf, Lars; Yüksel, Gül - 2022

In this article, we use a meta-analysis to examine the performance of socially responsible investing (SRI). After a thorough literature search, we review 153 empirical studies containing 1,047 observations of SRI performance. We find that, on average, SRI neither outperforms nor underperforms...

Persistent link: https://www.econbiz.de/10013290424

Combining rights and welfarism: A new approach to intertemporal evaluation of social alternatives

Long, Ngo Van; Martinet, Vincent - 2012

We propose a new criterion which reflects both the concern for welfare (utility) and the concern for rights in the evaluation of economic development paths. The concern for rights is captured by a pre-ordering over combinations of thresholds (floors or ceilings on various quantitative...

Persistent link: https://www.econbiz.de/10010281039

Sustainability and discounted utilitarianism in models of economic growth

Asheim, Geir B.; Mitra, Tapan - 2009

Discounted utilitarianism treats generations unequally and leads to seemingly unappealing consequences in some models of economic growth. Instead, this paper presents and applies sustainable discounted utilitarianism (SDU). SDU respects the interests of future generations and resolves...

Persistent link: https://www.econbiz.de/10010264536