Financial foundations for sustainability: how business sophistication, tax policy, and technology shape ESG in belt and road initiative countries
Abstract Non-technical summary The research paper studies business sophistication, tax revenue policies, and ESG (Environmental, Social, and Governance) performance across 105 Belt and Road Initiative (BRI) countries spanning from 2013 to 2021. Key insights from the study underscore a positive assoc...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Cambridge University Press
2025-01-01
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| Series: | Global Sustainability |
| Subjects: | |
| Online Access: | https://www.cambridge.org/core/product/identifier/S2059479825000043/type/journal_article |
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