European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the European Union's Non-Financial Reporting Directive (2014/95/EU), thereby making non-financial reporting (NFR) mandatory. To the best of the author's...

An astonishing 33 % of all export spells in Danish data turn out to be isolated single-month one-off export transactions. On average, for an export-active firm, one-off events generate 17 % of foreign sales. These patterns do not sit well with available trade models. To reconcile theory with the...

Purpose: This study aims to explore how banks practice corporate social responsibility (CSR) communication on two popular social media sites (SMSs), Facebook and Twitter. Furthermore, this study examines CSR communication strategies on SMSs, including the levels of communication direction and...

Purpose: Content analysis was used to examine the CSR disclosures of 78 bank websites based on four categories: environment and energy, human resources, customers and products and community involvement. Furthermore, sample units were grouped according to their characteristics, and nonparametric...

Environmental policies frequently target the ratio of dirty to green output within the same industry. To achieve such targets, the green sector may be subsidized or the dirty sector be taxed. We show that in a monopolistic competition setting, the two policy approaches have different welfare...

In general, the raw product gas of biomass gasification contains a range of minor species and contaminants, including particles, tar, alkali metals, chlorine, nitrogen compounds and sulphur compounds. This study reviews the recent developments in product gas cleaning technologies for these...

Actual trade and tariff policy prefers ad valorem tariffs to specific tariffs. Yet in this paper we show that, in a setting of monopolistic competition, realizing a given restriction on imports via a specific tariff would generate more consumer utility than obtaining the same restriction via an...