Results 171 to 180 of about 2,727,360 (292)

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

Out of Sight, Out of Mind: Digitalization's Double Role in Driving Sustainable Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the role of digitalization in overcoming organizational barriers to sustainability. Drawing on the attention‐based view (ABV) theory, the study examines how digitalization, as a contextual condition, shapes the allocation of managerial attention, influences the perception of sustainability barriers, and ultimately ...
Zahra Ahmadi‐Gh, Alejandro Bello‐Pintado   +1 more
wiley   +1 more source

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]

PLoS One
Kollruss T.
europepmc   +1 more source

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan, Affan Hameed, Naimat U. Khan, Zafir Ullah Khan   +3 more
wiley   +1 more source

Integrating Policies that Enable Minimally Processed Foods with Policies that Restrict Ultra-Processed Foods for Obesity and Noncommunicable Disease Prevention. [PDF]

Curr Obes Rep
Lara-Arevalo J, Ng SW, Jensen ML, Barbosa I, Castagnari V, Stoltze FM, Orlan E, Flexner N, Taillie LS.   +8 more
europepmc   +1 more source

Pathways to Carbon Neutrality: The Role of Environmental Governance, Environmental Technology, Renewable Energy Transition, and Economic Policy Uncertainty in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT As climate change and environmental deterioration continue to escalate due to substantial CO2 emissions, nations worldwide are implementing approaches to alleviate CO2 emissions and accomplish carbon neutrality (CNE) goals. The current study examined CNE objectives for five selected nations in Africa, spanning from 1990 to 2022.
John Wiredu, Emmanuel Nketiah, Simplice A. Asongu, Kingsley Takyi Agyei, Zijie Fan   +4 more
wiley   +1 more source

REFORM OF THE INDIVIDUAL INCOME TAX BY INTEGRATION OF THE CORPORATE INCOME TAX

Tilburg Law Review, 1993
openaire   +2 more sources

Environmental fee-to-tax reform policy driving corporate green governance performance: the sustainable path to reducing carbon emission intensity. [PDF]

Sci Rep
He Y, Zhang T, You J.
europepmc   +1 more source

Environmental Performance and Corporate Innovation: Evidence From Korea's Rapid ESG Institutionalization

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

International fiscal architecture for advancing sexual and reproductive health and rights.

BMJ
Waris A, Bohoslavsky JP, Ooms G, Hammonds R.   +3 more
europepmc   +1 more source