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The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance

We examine the impact of a disclosure mandate for greenhouse gas emissions on firms’ subsequent emission levels and financial operating performance. For UK-incorporated listed firms a carbon disclosure mandate was adopted in 2013. Our difference-in-differences design shows that firms affected by the mandate reduced their emissions by about 8% relative to a control group of European firms. At the same ...

Dazugehören und zusammenhalten: Die Corona-Pandemie offenbart die Herausforderungen der Familienpolitik wie in einem Brennglas: Editorial

An Investment in the Future: Institutional Aspects of Credential Recognition of Refugees in Germany

Adding to the rich literature on the economic integration of refugees, this article extends the scope towards the role of institutions by focusing on the transfer of human capital by means of credential recognition. The 2012 Federal Act of Recognition in Germany is a new institution that provides the possibility to study the transfer of human capital in depth. I argue that analysing the decision for ...

Web-Based and Mixed-Mode Cognitive Large-Scale Assessments in Higher Education: An Evaluation of Selection Bias, Measurement Bias, and Prediction Bias

Educational large-scale studies typically adopt highly standardized settings to collect cognitive data on large samples of respondents. Increasing costs alongside dwindling response rates in these studies necessitate exploring alternative assessment strategies such as unsupervised web-based testing. Before respective assessment modes can be implemented on a broad scale, their impact on cognitive measurements ...

Do Adult Men and Women in Same-Sex Relationships Have Weaker Ties to Their Parents?

Using a national sample of people in same-sex relationships (N = 843) and different-sex relationships (N = 510) in the Netherlands, we examine the frequently discussed but infrequently tested hypothesis of weaker intergenerational ties between parents and their adult daughters and sons in same-sex relationships. We also test hypotheses linking the strength of these ties to gender differences and the ...

100% Renewable Energy Scenarios for North America: Spatial Distribution and Network Constraints

The urgency to combat climate change and the widely distributed, increasingly competitive renewable resources in North America are strong arguments to explore scenarios for a renewable energy supply in the region. While the current power system of North America is heavily dependent on fossil fuels, namely natural gas, coal and oil, and some nuclear power plants, some current policies at the state level, ...

Financial Literacy and Intra-household Decision Making: Evidence from Rwanda

Research has consistently shown that women’s involvement in household decision making positively affects household outcomes such as nutrition and education of children. Is financial literacy a determinant for women to participate in intra-household decision making? Using data on savings groups in Rwanda, we examine this relationship and show that women with higher financial literacy are more involved ...

Distributive Justice in Marriage: Experimental Evidence on Beliefs about Fair Savings Arrangements

Objective This study examines fairness perceptions of experimentally manipulated savings arrangements in couples (i.e., distribution of control and ownership of savings) to identify distributive justice principles in marriage.Background Theoretically, competing norms about individual ownership rights and autonomy (equity principle) and marital sharing (equality principle) in interaction with gender ...

Extending the Kitagawa–Oaxaca–Blinder Decomposition Approach to Panel Data

The Kitagawa–Oaxaca–Blinder decomposition approach has been widely used to attribute group-level differences in an outcome to differences in endowment, coefficients, and their interactions. The method has been implemented for Stata in the popular oaxaca command for cross-sectional analyses. In recent decades, however, research questions have been more often focused on the decomposition of group-based ...

To Ban or Not to Ban Carbon-Intensive Materials: A Legal and Administrative Assessment of Product Carbon Requirements

By setting near-zero-emission requirements for the production of certain products to be sold on the European single market (product carbon requirements, PCRs), the European Union could accelerate the phase-out of carbon-intensive production processes.The announcement of such requirements would send a signal to producers,financing institutions and other relevant stakeholders, thus incentivizing them ...