Results 101 to 110 of about 2,068 (287)

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Assessment of the quality of forecasts of seasonal fluctuations of budget revenues as part of effective management of public finances in Ukraine

Фінансово-кредитні системи: перспективи розвитку.
Seasonal fluctuations in revenues to the budgets of Ukraine at different levels can significantly affect the fulfillment of financial obligations of the state and territorial communities, especially in conditions of martial law.
Olesia Totska, Vitalii Onysiuk
doaj   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

VAT on the Sale to Individuals of E-commerce Goods Held in Customs Warehouses in the EEU

Финансы: теория и практика
The relevance of the study is due to the fact that in the context of the spread of new models of business organization, including foreign trade transactions with electronic commerce goods (ECG) purchased by individuals on foreign electronic trading ...
A. A. Artemiev, E. Yu. Sidorova
doaj   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Evasion Restriction of Customs Payments in the Field of Customs Affairs

, 2022
The main aim of the study is to analyze the basic problem of evading customs payments, which entails serious financial losses for the state budget. The article seeks to discuss the problematic issues of criminal liability for evading payment of customs ...
Nakimovich, Khamitov Radik, Anvarovna, Kharisova Elvira, Makhiyanovna, Aglyamova Gulnaz, Abdulkhakovna, Shakirova Albina, Gazinurovna, Khayrullina Rezeda   +4 more
core  

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

Rethinking Taxation:The Automated Payment Transaction (APT)Tax [PDF]

This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated ...
Edgar L. Feige
core  

International Regulation of Export Duties: The Experience of the People Republic of China

Московский журнал международного права
INTRODUCTION. Internal taxes to exports are imposed by countries in the exercise of their sovereign rights. Upon accession to a treaty, tax sovereignty may be limited. This has happened twice in China's history.
R. A. Shepenko
doaj   +1 more source