Results 211 to 220 of about 1,681,737 (336)
Antecedents and Moderators for Creating Shared Value in Startups
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the factors determining Creating Shared Value (CSV), validating a conceptual model that integrates external and internal antecedents, moderating variables, and outcomes. Based on a sample of 236 startups operating in the Spanish market, a scale was developed and validated to measure CSV and test the proposed model.
Jonathan Cuevas‐Lizama +1 more
wiley +1 more source
Using Tax Return Data to Simulate Corporate Marginal Tax Rates
, 2007 John R. Graham, Lillian F. Mills
openalex +1 more source
Taxation, R&D tax incentives and patent application in Europe [PDF]
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour.
Ernst, Christof, Spengel, Christoph
core
The Impact of Carbon Pricing on Corporate Sustainability: Evidence From the European Union
Business Strategy and the Environment, EarlyView.ABSTRACT The European Union (EU) has played a leading role in the fight against climate change. One mechanism used to meet the targets for global greenhouse gas (GHG) emission reductions is carbon pricing. A prominent example is the EU Emissions Trading System (EU‐ETS).
C. José García +2 more
wiley +1 more source
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini +3 more
wiley +1 more source
Effect of Corporate Governance on Tax Planning & Firm Value
, 2020 Giovan Bhagiawan, Mukhlasin Mukhlasin
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In response to global efforts to promote sustainability and combat climate change, industries increasingly leverage digital technologies to enhance organizational capabilities and adopt low‐carbon practices. This study focuses on the automotive manufacturing industry in Morocco, a critical sector in emerging economies, where low‐carbon ...
Hala Hmamed +4 more
wiley +1 more source
Is Reverence for Life Reverence for Rule? Abortion Rate and Corporate Tax Avoidance in China
, 2021 Kam C. Chan +3 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Circular textile management is essential to achieving sustainable consumption, as outlined in SDG 12, but consumer behavior and economic factors often hinder its adoption. This study investigates how environmental policies, such as carbon taxes and subsidies, influence consumer choices in the fast fashion sector by examining purchasing ...
Alessandro Cascavilla +3 more
wiley +1 more source