Results 61 to 70 of about 499 (230)
HARMFUL TAX COMPETITION IN THE EUROPEAN UNION
Strani pravni život, 2009 The article deals with the issue of harmful tax competition, as a very bad phenomenon related with the globalization of the economic activities, and searching for the most adequate measures to prevent its appearance.
Snežana R. Stojanović
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Effective tax rates of multinational corporations: Country-level estimates. [PDF]
PLoS One, 2023 Garcia-Bernardo J +2 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global imperatives, such as climate change, environmental concerns, and carbon emissions, make green transformation an inevitability in the logistics sector. Green logistics strategy formulation is an economic choice problem, but it also turns out to be a multicriteria decision‐making (MCDM) process that encompasses the triple bottom line (TBL)
Ömer Faruk Görçün +2 more
wiley +1 more source
Conceptualizing Corporate Political Activity for Sustainability Governance—The CPA Cube
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability transformations in the economy, and related public policy decisions, are highly contested, attracting business involvement. To better understand how business influence on government impacts the success or failure of sustainability governance efforts, this paper extends the literature on corporate political activity (CPA) by ...
Burkard Eberlein, Janina Grabs
wiley +1 more source
, 2010 The European Commission is currently working on a legislative draft to harmonise the corporate income tax provisions for multinational groups of companies throughout the European Union. For that purpose the European Commission has installed a working group with the mission to draft a Common Consolidated Corporate Tax Base (CCCTB) applicable for ...
openaire +5 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable consumption (SC) has become a critical pillar in advancing the United Nations Sustainable Development Goals (SDGs). This study delves into the interdisciplinary literature on SC and the SDGs to develop a comprehensive framework.
Guneet Chawla +4 more
wiley +1 more source
Do High Temperatures Affect Firm Demography? Evidence From Italy
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the impact of high temperatures and heat stress on Italian firm demography during 2009–2022. Combining provincial‐firm‐level data with a high‐resolution multidecadal meteorological dataset, we investigate whether high temperatures—absolute and anomalous—affect firm entry and exit rates.
Concetta Carnevale +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how Industry 4.0 (I4.0) technologies can strengthen circular economy (CE) implementation in manufacturing and service organizations. Although recent studies discuss CE–I4.0 integration, empirical evidence comparing sectors and mapping technologies to specific CE lifecycle stages remains limited.
Vikas Swarnakar +4 more
wiley +1 more source
Governance and competitiveness evaluation of China's financial asset management corporations. [PDF]
PLoS One, 2023 Huang G, Su J.
europepmc +1 more source