Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints

This article fills the research gaps of existing studies on the mechanism between environmental policy and corporate performance in environmental, social, and governance (ESG). The study finds that implementing environmental protection tax can improve the ESG performance of heavily polluting firms....
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Liu, Ailan [verfasserIn] Dai, Sijia [verfasserIn] Wang, Zhixuan [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2023

Schlagwörter:	ESG Environmental protection tax Financing constraints

Übergeordnetes Werk:	Enthalten in: Journal of Asian economics - Amsterdam : Elsevier, 1990, 89
Übergeordnetes Werk:	volume:89

DOI / URN:	10.1016/j.asieco.2023.101671

Katalog-ID:	ELV065971345

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allfields	10.1016/j.asieco.2023.101671 doi (DE-627)ELV065971345 (ELSEVIER)S1049-0078(23)00091-X DE-627 ger DE-627 rda eng 330 VZ 83.00 bkl Liu, Ailan verfasserin aut Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This article fills the research gaps of existing studies on the mechanism between environmental policy and corporate performance in environmental, social, and governance (ESG). The study finds that implementing environmental protection tax can improve the ESG performance of heavily polluting firms. By examining the mediating effects of factors based on financing constraints, the study further explores the link between environmental protection tax introduction and ESG performance of companies. In addition, the heterogeneity analysis in terms of tax preference, total operating cost, and monopoly power, shows that heavily polluting firms with higher tax preferences, higher total operating costs, or weaker monopoly power are more likely to enhance their performance on ESG issues after introducing the environmental tax. This research provides essential theoretical and practical implications for revealing the connection that exists between environmental tax policy and the sustainability of companies. ESG Environmental protection tax Financing constraints Dai, Sijia verfasserin aut Wang, Zhixuan verfasserin (orcid)0000-0002-9200-1654 aut Enthalten in Journal of Asian economics Amsterdam : Elsevier, 1990 89 Online-Ressource (DE-627)320598985 (DE-600)2019933-8 (DE-576)094752648 1049-0078 nnns volume:89 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 83.00 Volkswirtschaft: Allgemeines VZ AR 89
spelling	10.1016/j.asieco.2023.101671 doi (DE-627)ELV065971345 (ELSEVIER)S1049-0078(23)00091-X DE-627 ger DE-627 rda eng 330 VZ 83.00 bkl Liu, Ailan verfasserin aut Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This article fills the research gaps of existing studies on the mechanism between environmental policy and corporate performance in environmental, social, and governance (ESG). The study finds that implementing environmental protection tax can improve the ESG performance of heavily polluting firms. By examining the mediating effects of factors based on financing constraints, the study further explores the link between environmental protection tax introduction and ESG performance of companies. In addition, the heterogeneity analysis in terms of tax preference, total operating cost, and monopoly power, shows that heavily polluting firms with higher tax preferences, higher total operating costs, or weaker monopoly power are more likely to enhance their performance on ESG issues after introducing the environmental tax. This research provides essential theoretical and practical implications for revealing the connection that exists between environmental tax policy and the sustainability of companies. ESG Environmental protection tax Financing constraints Dai, Sijia verfasserin aut Wang, Zhixuan verfasserin (orcid)0000-0002-9200-1654 aut Enthalten in Journal of Asian economics Amsterdam : Elsevier, 1990 89 Online-Ressource (DE-627)320598985 (DE-600)2019933-8 (DE-576)094752648 1049-0078 nnns volume:89 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 83.00 Volkswirtschaft: Allgemeines VZ AR 89
allfields_unstemmed	10.1016/j.asieco.2023.101671 doi (DE-627)ELV065971345 (ELSEVIER)S1049-0078(23)00091-X DE-627 ger DE-627 rda eng 330 VZ 83.00 bkl Liu, Ailan verfasserin aut Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This article fills the research gaps of existing studies on the mechanism between environmental policy and corporate performance in environmental, social, and governance (ESG). The study finds that implementing environmental protection tax can improve the ESG performance of heavily polluting firms. By examining the mediating effects of factors based on financing constraints, the study further explores the link between environmental protection tax introduction and ESG performance of companies. In addition, the heterogeneity analysis in terms of tax preference, total operating cost, and monopoly power, shows that heavily polluting firms with higher tax preferences, higher total operating costs, or weaker monopoly power are more likely to enhance their performance on ESG issues after introducing the environmental tax. This research provides essential theoretical and practical implications for revealing the connection that exists between environmental tax policy and the sustainability of companies. ESG Environmental protection tax Financing constraints Dai, Sijia verfasserin aut Wang, Zhixuan verfasserin (orcid)0000-0002-9200-1654 aut Enthalten in Journal of Asian economics Amsterdam : Elsevier, 1990 89 Online-Ressource (DE-627)320598985 (DE-600)2019933-8 (DE-576)094752648 1049-0078 nnns volume:89 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 83.00 Volkswirtschaft: Allgemeines VZ AR 89
allfieldsGer	10.1016/j.asieco.2023.101671 doi (DE-627)ELV065971345 (ELSEVIER)S1049-0078(23)00091-X DE-627 ger DE-627 rda eng 330 VZ 83.00 bkl Liu, Ailan verfasserin aut Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This article fills the research gaps of existing studies on the mechanism between environmental policy and corporate performance in environmental, social, and governance (ESG). The study finds that implementing environmental protection tax can improve the ESG performance of heavily polluting firms. By examining the mediating effects of factors based on financing constraints, the study further explores the link between environmental protection tax introduction and ESG performance of companies. In addition, the heterogeneity analysis in terms of tax preference, total operating cost, and monopoly power, shows that heavily polluting firms with higher tax preferences, higher total operating costs, or weaker monopoly power are more likely to enhance their performance on ESG issues after introducing the environmental tax. This research provides essential theoretical and practical implications for revealing the connection that exists between environmental tax policy and the sustainability of companies. ESG Environmental protection tax Financing constraints Dai, Sijia verfasserin aut Wang, Zhixuan verfasserin (orcid)0000-0002-9200-1654 aut Enthalten in Journal of Asian economics Amsterdam : Elsevier, 1990 89 Online-Ressource (DE-627)320598985 (DE-600)2019933-8 (DE-576)094752648 1049-0078 nnns volume:89 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 83.00 Volkswirtschaft: Allgemeines VZ AR 89
allfieldsSound	10.1016/j.asieco.2023.101671 doi (DE-627)ELV065971345 (ELSEVIER)S1049-0078(23)00091-X DE-627 ger DE-627 rda eng 330 VZ 83.00 bkl Liu, Ailan verfasserin aut Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This article fills the research gaps of existing studies on the mechanism between environmental policy and corporate performance in environmental, social, and governance (ESG). The study finds that implementing environmental protection tax can improve the ESG performance of heavily polluting firms. By examining the mediating effects of factors based on financing constraints, the study further explores the link between environmental protection tax introduction and ESG performance of companies. In addition, the heterogeneity analysis in terms of tax preference, total operating cost, and monopoly power, shows that heavily polluting firms with higher tax preferences, higher total operating costs, or weaker monopoly power are more likely to enhance their performance on ESG issues after introducing the environmental tax. This research provides essential theoretical and practical implications for revealing the connection that exists between environmental tax policy and the sustainability of companies. ESG Environmental protection tax Financing constraints Dai, Sijia verfasserin aut Wang, Zhixuan verfasserin (orcid)0000-0002-9200-1654 aut Enthalten in Journal of Asian economics Amsterdam : Elsevier, 1990 89 Online-Ressource (DE-627)320598985 (DE-600)2019933-8 (DE-576)094752648 1049-0078 nnns volume:89 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 83.00 Volkswirtschaft: Allgemeines VZ AR 89
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author	Liu, Ailan
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topic_title	330 VZ 83.00 bkl Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints ESG Environmental protection tax Financing constraints
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title	Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints
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title_full	Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints
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title_sort	environmental protection tax on enterprise environmental, social and governance performance: a multi-perspective analysis based on financing constraints
title_auth	Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints
abstract	This article fills the research gaps of existing studies on the mechanism between environmental policy and corporate performance in environmental, social, and governance (ESG). The study finds that implementing environmental protection tax can improve the ESG performance of heavily polluting firms. By examining the mediating effects of factors based on financing constraints, the study further explores the link between environmental protection tax introduction and ESG performance of companies. In addition, the heterogeneity analysis in terms of tax preference, total operating cost, and monopoly power, shows that heavily polluting firms with higher tax preferences, higher total operating costs, or weaker monopoly power are more likely to enhance their performance on ESG issues after introducing the environmental tax. This research provides essential theoretical and practical implications for revealing the connection that exists between environmental tax policy and the sustainability of companies.
abstractGer	This article fills the research gaps of existing studies on the mechanism between environmental policy and corporate performance in environmental, social, and governance (ESG). The study finds that implementing environmental protection tax can improve the ESG performance of heavily polluting firms. By examining the mediating effects of factors based on financing constraints, the study further explores the link between environmental protection tax introduction and ESG performance of companies. In addition, the heterogeneity analysis in terms of tax preference, total operating cost, and monopoly power, shows that heavily polluting firms with higher tax preferences, higher total operating costs, or weaker monopoly power are more likely to enhance their performance on ESG issues after introducing the environmental tax. This research provides essential theoretical and practical implications for revealing the connection that exists between environmental tax policy and the sustainability of companies.
abstract_unstemmed	This article fills the research gaps of existing studies on the mechanism between environmental policy and corporate performance in environmental, social, and governance (ESG). The study finds that implementing environmental protection tax can improve the ESG performance of heavily polluting firms. By examining the mediating effects of factors based on financing constraints, the study further explores the link between environmental protection tax introduction and ESG performance of companies. In addition, the heterogeneity analysis in terms of tax preference, total operating cost, and monopoly power, shows that heavily polluting firms with higher tax preferences, higher total operating costs, or weaker monopoly power are more likely to enhance their performance on ESG issues after introducing the environmental tax. This research provides essential theoretical and practical implications for revealing the connection that exists between environmental tax policy and the sustainability of companies.
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title_short	Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints
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doi_str	10.1016/j.asieco.2023.101671
up_date	2024-07-07T00:53:03.566Z
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fullrecord_marcxml	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000naa a22002652 4500</leader><controlfield tag="001">ELV065971345</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20231203093406.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">231203s2023 xx \|\|\|\|\|o 00\| \|\|eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1016/j.asieco.2023.101671</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)ELV065971345</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ELSEVIER)S1049-0078(23)00091-X</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="082" ind1="0" ind2="4"><subfield code="a">330</subfield><subfield code="q">VZ</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">83.00</subfield><subfield code="2">bkl</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Liu, Ailan</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2023</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zzz</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This article fills the research gaps of existing studies on the mechanism between environmental policy and corporate performance in environmental, social, and governance (ESG). 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Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints

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