Results 161 to 170 of about 362,938 (290)

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Population aging and corporate tax avoidance: Suppression or promotion? [PDF]

PLoS One
Qi L, Liang P.
europepmc   +1 more source

Capital Mobility and Tax Competition: A Survey [PDF]

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border ...
Bernd Huber, Clemens Fuest, Jack Mintz
core  

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

Eradication of commercial tobacco related disease and death. [PDF]

Tob Control
Maddox R, Telford RM, Waa A, Diaz A, Bradbrook SK, Calma T, Whop LJ.   +6 more
europepmc   +1 more source

Dividend and Capital Gains Taxation in a Cross-Section of Firms [PDF]

I reconsider the effect of capital income taxation on firm size and firm growth by embedding the nucleus theory of firm development of Sinn (1991) into a framework of monopolistic competition with new firm creation.
Martin D. Dietz
core  

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

Exploring the relationship between artificial intelligence and resilience in manufacturing industrial chains: mechanisms, effects and empirical evidence. [PDF]

Sci Rep
Liu S, Fu Y, Song H, Han P.
europepmc   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source

Filters, algorithms, and the "imagination tax": the dilemma of aesthetic self-objectification among Chinese young women on social media. [PDF]

Front Psychol
Sun H, Wu R.
europepmc   +1 more source