Results 161 to 170 of about 621,219 (288)
Giving or Greening? Stakeholder Dynamics and Ex‐Military Executives
Business Strategy and the Environment, EarlyView.ABSTRACT Firms increasingly face competing demands from different stakeholder groups, yet little is known about how these demands interact and generate strategic trade‐offs. Drawing on stakeholder theory and upper echelons theory, we investigate whether an overemphasis on philanthropic initiatives can detract from investments in green innovation, and ...
Hyeyoun Park +3 more
wiley +1 more source
Dividend Taxes, Corporate Investment, and "Q" [PDF]
Taxes on corporate distributions have traditionally been regarded as a "double tax" on corporate income. This view implies that while the total effective tax rate on corporate source income affects real economic decisions, the distribution of this tax ...
James M. Poterba, Lawrence H. Summers
core
Business Strategy and the Environment, EarlyView.ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie +4 more
wiley +1 more source
Sector and size effects on effective corporate taxation [PDF]
The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in order to allow companies incorporated in different countries to face the same competitive conditions.
Ga�tan Nicod�me
core
Toward an SDG‐Based Typology for US Nonprofits
Business Strategy and the Environment, EarlyView.ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley +1 more source
Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada [PDF]
We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to ...
Jack Mintz, Michael Smart
core
Business Strategy and the Environment, EarlyView.ABSTRACT This systematic literature review (SLR), guided by the PSALSAR framework, investigates how corporate science‐based targets (SBTs) incorporate distributive justice, amid a growing shift of responsibility from public to private sectors. By analysing 96 articles published between 2015 and 2024, this SLR addresses a critical research gap in the ...
Iris Ferreira, Julia Aldberg
wiley +1 more source
Corporate and Personal Income Tax Declarations [PDF]
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed.
Laszlo Goerke
core
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source