Results 81 to 90 of about 37,667 (195)

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

International Taxation in an Era of Digital Disruption: Analyzing the Current Debate [PDF]

open access: yes, 2018
The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax ...
Grinberg, Itai
core   +2 more sources

Do Environmental Certifications Pay? A Bibliometric and Systematic Review of Environmental Management Systems and Eco‐Label Impacts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how environmental certifications—specifically, formal environmental management systems (EMSs) (ISO 14001, EMAS), and consumer‐facing eco‐labels—influence firm financial performance. Using a dual approach that includes a bibliometric review and a systematic analysis of key studies, we identify key trends, theoretical ...
Alberto Citterio
wiley   +1 more source

Analysis of Implications Related to New Decision on the Procedure of Double Taxation Avoidance Agreement at PT FM International

open access: yesProceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018), 2019
Dodik Siswantoro, Safira Meidiati
openaire   +1 more source

The current legislative and administrative issues of the value added tax system in Armenia [PDF]

open access: yes, 2006
Armen Alaverdyan; Vahe ...
Alaverdyan, Armen, Balayan, Vahe
core  

Charting the Course: Real‐World Application of Sustainability and Innovation Principles in the Portuguese Blue Economy Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The blue economy has emerged as a key sector for linking sustainability and innovation, yet existing research has largely overlooked how firms operationalize these processes in practice. This study addresses that gap by asking: How do Portuguese blue economy firms embed sustainability‐oriented innovation (SOI) into their strategies, and what ...
Jennifer Nicole Elston   +2 more
wiley   +1 more source

How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo   +5 more
wiley   +1 more source

Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo   +5 more
wiley   +1 more source

Giving or Greening? Stakeholder Dynamics and Ex‐Military Executives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly face competing demands from different stakeholder groups, yet little is known about how these demands interact and generate strategic trade‐offs. Drawing on stakeholder theory and upper echelons theory, we investigate whether an overemphasis on philanthropic initiatives can detract from investments in green innovation, and ...
Hyeyoun Park   +3 more
wiley   +1 more source

Is Circular Also Sustainable? Assessing Circularity and Sustainability to Enhance Legitimacy in Agri‐Food Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food industry faces major sustainability challenges, requiring a shift in companies' approach. Circular economy principles offer a promising path by enhancing resource efficiency, reducing waste, and valorizing by‐products. However, the integration of sustainability and circularity practices remains limited, especially in developing ...
Maria Elena Latino   +2 more
wiley   +1 more source

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