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The Use of Sustainability Reporting Instruments in the Global Airline Industry in Financial Year 2019
Dane BadawczeThis dataset provides an overview of the GRI topic-specific disclosures global passenger airline companies reported in their 2019 financial year sustainability reports and the specific SDGs they addressed. Additionally, it includes information on the frequency of application of other well-known SR instruments (i.e., SASB, IIRC, CDSB, CDP, UNGC, ISO...
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Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)
Dane BadawczeThe implied rate of tax credits, developed by the OECD, is one way to measure the extent of R&D tax credits based on spending in different countries. Tax credit rates are measured as the difference between one R&D investment unit and the pre-tax income required to earn commission from that investment unit, assuming the firm is representative....