Results 81 to 90 of about 2,685 (260)

Tax preferences, dividends and lobbying for maximum value

South African Journal of Economic and Management Sciences, 2017
Background: The value of equity investments depends to some extent on the tax consequences for investors. When groups of investors have different tax preferences, this can lead to conflicting pressures on firms to either retain earnings or pay dividends.
Wessel M. Badenhorst
doaj   +1 more source

Innovation and Growth Investment Through Capital Expenditure as a Channel and Boundary Condition Between Financial Performance and Corporate Reputation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea, Andreas‐Daniel Cocis, Ioan Dan Morar   +2 more
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza, Laura Proença Guimarães, Maria Auxiliadora Drumond   +2 more
wiley   +1 more source

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan, Norah Albishri, Bhumika Gupta, Piera Centobelli, Manlio Del Giudice   +4 more
wiley   +1 more source

“Lobbying of Interests” as a Business Practice

Современная конкуренция
This paper provides a comprehensive study of the concept of lobbying of interests, covering both theoretical aspects and practical application of this term in the Russian judicial system.
Oleg V. Osipenko, Alexander I. Kovalenko
doaj   +1 more source

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong   +6 more
wiley   +1 more source

Teaming Up for Sustainability: Understanding Different Types, Projects, and Enablers of Employee Sustainability Teams

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Employee sustainability teams—groups collaborating continuously and voluntarily on sustainability initiatives—can serve as a bottom‐up driver for organizational change. Despite their potential, however, their role and contributions are underexplored. To fill this gap, our multi‐case study examines 59 projects by 13 teams across three companies
Jennifer Adolph, Markus Beckmann, Katrin Schwarzfischer, Lena Ries   +3 more
wiley   +1 more source

Une production symbolique du capitalisme responsable : le cas de l’huile de palme durable

Biens Symboliques
This article examines so-called sustainable foods as a symbolic production of responsible capitalism. It focuses on the controversy surrounding the proposed taxation of palm oil in France between 2012 and 2016 (the “Nutella tax”). Initially introduced on
Thomas Depecker
doaj   +1 more source

Everything Changed, Yet Hunting Rights Did Not: Formulation of Wildlife Property Rights in Postsocialist Slovenia

Environmental Policy and Governance, EarlyView.
ABSTRACT This study uses the policy regime framework to examine how background conditions, institutions, and actor configurations shaped hunting rights within the forest–wildlife policy domain during Slovenia's postsocialist transformation. Drawing on media analysis, in‐depth interviews with policymakers, and legislative documents, it conducts a ...
Milan Šinko, Brina Malnar
wiley   +1 more source