Results 151 to 160 of about 1,681,737 (336)
Tax сontext in the structure of corporate social responsibility
, 2023 Alexander Demin
openalex +2 more sources
Tax policy options to promote private capital formation in Pakistan [PDF]
The authors developed a simple two-period general equilibrium model to analyze the macroeconomic impact of tax policies in Pakistan. They analyze two scenarios. In scenario 1, the investment tax credit rate is increased from 15 percent to 30 percent. The
Feltenstein, Andrew, Shah, Anwar
core
Linking Responsible Innovation and Nonfinancial Reporting: Evidence From Manufacturing SMEs
Business Strategy and the Environment, EarlyView.ABSTRACT For small‐ and medium‐sized enterprises (SMEs), engagement in nonfinancial reporting (NFR) often reflects a commitment to accountability, yet the engagement in NFR remains lower than that of large firms. Given SMEs' widespread presence across markets, clarifying the determinants of their reporting behaviour is a relevant research objective ...
Marika Intenza +3 more
wiley +1 more source
Economic Integration, Corporate Tax Incidence and Fiscal Compensation [PDF]
, 2015 Nelly Exbrayat, Benny Geys
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Business Strategy and the Environment, EarlyView.ABSTRACT This article examines whether and how patenting advances circular innovation and therefore contributes to the sociotechnical transition toward a circular economy. Using the multilevel perspective (MLP) as a theoretical framework, we conducted a case study set in the empirical context of man‐made cellulosic fibers. These heavily patented fibers
Ulla A. Saari +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the critical role of sustainable finance in achieving a low‐carbon economy, how green leaders and organisational culture drive meaningful sustainability change remains unclear. Drawing on social norms, social learning and social identity theories, we examined the effect of green leaders and green organisational culture on employees ...
Dan Yang +3 more
wiley +1 more source
Changing Corporate Tax Rates Impacts on the Risk Level of Viet Nam Consumer Good Firms
, 2013 Dinh Tran Ngoc Huy
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulatory shocks affect the supply chain configuration of highly polluting firms, a relatively understudied area in the sustainable operations literature. Using a panel dataset of Chinese A‐share listed firms from 2009 to 2022, we employ a Difference‐in‐Differences (DID) design to examine the causal ...
Gishan Dissanaike +3 more
wiley +1 more source