Results 81 to 90 of about 5,655 (262)

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud, Niccolò Nirino, Panagiota Papadimitri, Michael Christofi   +3 more
wiley   +1 more source

Evaluation of Governance, Environmental, Socioeconomic, and Financial Dimensions Through an Integrated Multicriteria Decision‐Making Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber, Eda Zorkirişçi, Abdulkadir Aksoy, Zehra Çelik   +3 more
wiley   +1 more source

Unlocking Investment for the Water‐Energy‐Food‐Ecosystems Nexus: Key Drivers of Blended Finance for Sustainable Development

Business Strategy and the Environment, EarlyView.
ABSTRACT Blended finance has emerged as a strategic solution to the multifaceted challenges of projects that navigate the intricate interplay of water, energy, food, and ecosystems, ultimately contributing to the achievement of Sustainable Development Goals (SDGs).
Paolo Gnutti Sandiumenge, Ibtissem Taghouti, Bouali Guesmi, José Maria Gil   +3 more
wiley   +1 more source

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

The Role of Administrative Governance in Enhancing Integrity and Transparency and Reducing Administrative Corruption in Public Institutions: An Analytical Study [PDF]

International Journal of Industrial Engineering and Production Research
This study investigates the role of administrative governance mechanisms in enhancing institutional integrity and transparency while reducing administrative corruption in public institutions.
Mohamed Hadi Al Najdawi, Tamadher Al Dabbagh, Raghda Raafat, Ahmad Aburayya   +3 more
doaj  

The Moral Manager in the Market: How CFOs' Ethical Intelligence Drives ESG Investment in Emerging Economies' Dual Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia, Davood Askarany, Seyed Hamed Fahimifard, Seyedeh Kimia Shafahi Moghadam, Seyed Shayan Alavi   +4 more
wiley   +1 more source

Managing Sustainability‐Related Human Rights Risks: The Role of Multilevel Governance and Institutional Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability‐related human rights risks, including forced labour, labour exploitation and other forms of human rights abuse, remain persistent challenges across countries, particularly where corporate accountability and national institutional frameworks are weak.
Doaa Shohaieb, Tantawy Moussa, Amir Allam, Mahmoud Elmarzouky   +3 more
wiley   +1 more source

Effect of Late Second to Early Third Trimester of Pregnancy on the Activity of Renal Organic Anion Transporters (OAT1 and OAT3): A Biomarker Study

Clinical Pharmacology &Therapeutics, EarlyView.
Pregnant individuals take drugs throughout pregnancy and many of these drugs (e.g., antivirals, antibiotics) are eliminated by renal organic anion transporters (OAT) 1 and OAT3. In vivo studies with OAT1/3 substrate drugs suggest that pregnancy increases renal OAT1/3 activities by 1.5‐ to 1.8‐fold.
Aarzoo Thakur, Jashvant D. Unadkat, Emily E. Fay, Nina Isoherranen, Mary F. Hebert   +4 more
wiley   +1 more source

Governance for Pension Plans' Sustainable Transition: The Moderating Role of Corporate Social Identity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Pension plans may either limit their sustainability approach to commercial purposes or adopt governance practices aligned with sustainability principles, thereby strengthening their Corporate Social Identity (CSI). This paper explores the moderating role of CSI in the relationship between traditional corporate governance mechanisms and pension
Elisa Bocchialini, Paola Ferretti, Federica Ielasi   +2 more
wiley   +1 more source

Revenue administration and corruption

, 2005
The aim of this U4 Issue paper is to identify and discuss major challenges, appropriate responses, and relevant tools for addressing corruption in revenue administrations. This text is part of the output from the U4 Focus Area on Public Financial Management and Corruption. How does corruption affect revenue collection, and what are the consequences for
openaire   +1 more source