Tax incentives, environmental regulation and firms’ emission reduction strategies: Evidence from China

Qia, Yu; Zhang, Jianshun; Chen, Jianwei

doi:10.1016/j.jeem.2022.102750

Cited by 61 publications

(8 citation statements)

References 45 publications

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“…Furthermore, sustainable product development can also open doors to tax incentives and benefits. Many governments worldwide are incentivizing sustainable practices by offering tax breaks, credits, or deductions to companies that adopt eco-friendly initiatives [82][83][84][85]. These incentives can translate into significant cost savings for the business.…”

Section: Sustainable Product Development and Regulatory And Complianc...mentioning

confidence: 99%

Blueprints to Benefits: Towards an Index to Measure the Impact of Sustainable Product Development on the Firm’s Bottom Line

Sajid,

Ertz

2024

Sustainability

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This study pioneers the development of the Sustainable Product Impact (SPI) Index, a novel framework designed to bridge the gap in existing sustainability assessment methodologies by focusing specifically on the influence of sustainable product development on a firm’s financial outcomes. For the first time, this research draws on the core principles of economics, marketing, and environmental sciences research fields to provide a comprehensive tool that enables businesses to quantify the multifaceted impacts of their sustainability initiatives within a corporate context. The SPI Index is an innovative metric that evaluates various factors, including financial and market performance, operational efficiency, brand perception, regulatory benefits, and long-term strategic advantages. This holistic approach allows for a more nuanced understanding of how sustainable practices influence a company’s bottom line and overall market position. Key findings of this research reveal that integrating sustainable product development into business strategies enhances environmental stewardship and impacts financial performance. The SPI Index has demonstrated its capacity to provide detailed insights into the specific areas of sustainability that most strongly affect profitability, thereby guiding businesses in their strategic planning and decision-making processes. In terms of originality and value, this study contributes to the existing body of knowledge by offering a unique and practical tool for businesses. The SPI Index stands out in its ability to translate sustainability efforts into quantifiable financial metrics, promoting a more integrated and balanced approach to corporate sustainability and profitability. Hence, this research plays a crucial role in guiding companies toward responsible corporate citizenship while focusing on economic viability in the modern business landscape.

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Section: Sustainable Product Development and Regulatory And Complianc...mentioning

confidence: 99%

Blueprints to Benefits: Towards an Index to Measure the Impact of Sustainable Product Development on the Firm’s Bottom Line

Sajid,

Ertz

2024

Sustainability

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“…Corporate greenization is characterized by a dynamic and evolving process. In this study, we adopt the classification proposed by Qi et al (2023) and categorize it into two dimensions: IOCG and OOCG. IOCG, as defined by Huang and Lei (2021), includes the investments and expenditures made by enterprises in environmental protection equipment, cleaning technology, and pollution control measures.…”

Section: Dependent Variablesmentioning

confidence: 99%

Exploring the relationships between different dimensions of digital transformation and corporate greenization: evidence from listed companies in China

Xie,

2024

Front. Environ. Sci.

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In recent years, there has been an increasing recognition of the importance of the coordinated development of digitalization and greenization. However, the existing research lacks a systematic framework for understanding the relationship between different dimensions of digital transformation and various strategies of green innovation. Furthermore, the role of different types of slack resources in this relationship has been largely overlooked. This paper aims to address these gaps by examining the impact of digital transformation on corporate greenization and the moderating role of organizational slack from a heterogeneity perspective. To achieve this, we differentiate digital transformation into two dimensions: breadth and depth. Similarly, corporate greenization is divided into input and output. Additionally, we distinguish between absorbed and unabsorbed slack resources. We empirically test our research hypotheses using data from Chinese A-share listed companies from 2011 to 2020. Our findings reveal the following insights: 1) The breadth and depth of digital transformation positively influence corporate greenization outputs, while negatively affecting greenization inputs. 2) The depth of digital transformation has a stronger impact on both greenization input and output compared to its breadth. 3) Absorbed slack resources and unabsorbed slack resources not only act as negative moderators in the relationship between digital transformation and greenization inputs but also weaken the positive impact of digital transformation on greenization outputs. 4) Absorbed slack resources exhibit a stronger moderating effect than unabsorbed slack resources. This paper contributes to the literature by shedding light on the differential effects of different dimensions of digital transformation on various types of greenization, considering the role of slack resources. Moreover, it provides practical implications for effectively advancing digitalization and greenization in Chinese enterprises.

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“…To take account of the interaction terms of PostRECD ct , following Qi et al. (2023), we propose two additional scenarios to calculate and interpret the economic magnitude of our main results 14 . In the first scenario, we compute the average treatment effects of RECD by taking the mean values of two selection variables, the average poverty rate (18.95%) and the average per capita fixed assets (291.32) in our sample.…”

Section: Empirical Findingsmentioning

confidence: 99%

Government‐led e‐commerce expansion project and rural household income: Evidence and mechanisms

et al. 2023

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This paper examines the impacts of a government‐led e‐commerce expansion project on household income. We find that the project has led to increases in rural household income. The positive impacts are more prominent for lower‐income rural households. The income‐increasing effects are driven by the reduction in information search costs and transportation costs. The provision of complementary interventions for e‐commerce, such as promoting the internet‐related skills of farmers and the expansion of formal financial credit support is also important for the program's success. The results provide policy implications for the design and implementation of government‐led e‐commerce policies in developing economies.

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Tax incentives, environmental regulation and firms’ emission reduction strategies: Evidence from China

Cited by 61 publications

References 45 publications

Blueprints to Benefits: Towards an Index to Measure the Impact of Sustainable Product Development on the Firm’s Bottom Line

Blueprints to Benefits: Towards an Index to Measure the Impact of Sustainable Product Development on the Firm’s Bottom Line

Exploring the relationships between different dimensions of digital transformation and corporate greenization: evidence from listed companies in China

Government‐led e‐commerce expansion project and rural household income: Evidence and mechanisms

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