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      Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?

      1 , 2 , 3
      Business Strategy and the Environment
      Wiley

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          Managing Legitimacy: Strategic and Institutional Approaches

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            An Introduction to Varieties of Capitalism

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              Will COVID-19 fiscal recovery packages accelerate or retard progress on climate change?

              Abstract The COVID-19 crisis is likely to have dramatic consequences for progress on climate change. Imminent fiscal recovery packages could entrench or partly displace the current fossil-fuel-intensive economic system. Here, we survey 231 central bank officials, finance ministry officials, and other economic experts from G20 countries on the relative performance of 25 major fiscal recovery archetypes across four dimensions: speed of implementation, economic multiplier, climate impact potential, and overall desirability. We identify five policies with high potential on both economic multiplier and climate impact metrics: clean physical infrastructure, building efficiency retrofits, investment in education and training, natural capital investment, and clean R&D. In lower- and middle-income countries (LMICs) rural support spending is of particular value while clean R&D is less important. These recommendations are contextualised through analysis of the short-run impacts of COVID-19 on greenhouse gas curtailment and plausible medium-run shifts in the habits and behaviours of humans and institutions.
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                Author and article information

                Contributors
                (View ORCID Profile)
                (View ORCID Profile)
                Journal
                Business Strategy and the Environment
                Bus Strat Env
                Wiley
                0964-4733
                1099-0836
                March 2022
                November 24 2021
                March 2022
                : 31
                : 3
                : 1091-1110
                Affiliations
                [1 ]Department of Business Administration Lund University School of Economics and Management Lund Sweden
                [2 ]Department of Accounting and Corporate Governance Macquarie University Sydney New South Wales Australia
                [3 ]Nyenrode Business Universiteit, The Netherlands Aalborg Business School Aalborg University Denmark
                Article
                10.1002/bse.2937
                9e0678e0-1724-45fd-870b-9c7219b38e07
                © 2022

                http://creativecommons.org/licenses/by-nc-nd/4.0/

                http://doi.wiley.com/10.1002/tdm_license_1.1

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