Results 131 to 140 of about 2,598 (253)
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Revenue department versus board of investment: the challenges of the tax incentive system and FDI promotion in Thailand [PDF]
, 2011 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This thesis examines the use of tax incentives to promote foreign direct investment (FDI) in Thailand and the issues arising out of the way in which the ...
Dusitnanond, Sirinya
core
SWOT Analysis of the Implementation of Tax Dispute Administration and Electronic Trials (E-Tax Court) at the Indonesian Tax Court [PDF]
Implementation of Tax Dispute Administration and Electronic Hearings (E-Tax Court) at the Indonesian Tax Court is an effort to increase the use of technology and information systems in the Indonesian Tax Court process.
Rahayu, Ning, Prasetyo, Donatius Tri
core +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
The Role of Tax Mediation in Resolving Tax Disputes
JOURNAL OF CURRENT DEBATES IN SOCIAL SCIENCES, 2023 openaire +1 more source
, 2019 China has a closer business relationship with Southeast Asian countries under the Belt and Road Initiative (BRI). To ensure tax certainty for the investment, it is necessary to establish an effective and efficient tax dispute resolution mechanism.
Xu, Diheng; id_orcid, Xu, Diheng
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Arbitration and tax treaty disputes
Arbitration International, 2019 Abstract The Organisation for Economic Cooperation and Development’s Base Erosion and Profit Shifting Action Plan and its implementation around the world over the last few years has brought about widespread and fundamental changes to the international tax framework.
openaire +1 more source