A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
Food tax policies in Pacific Island Countries and Territories: systematic policy review. [PDF]
Public Health Nutr, 2023 Walby E +5 more
europepmc +1 more source
Legal and economic aspects of customs duties and VAT inside and outside the EU
, 2015 The aim of the work is to describe the common commercial policy of the EU in the field of customs and TAX harmonization within the EU. The theoretical part deals with European integration and the creation of the Customs Union.
FILÁSKOVÁ, Sabina
core
Business Strategy and the Environment, EarlyView.ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah +2 more
wiley +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Indirect Taxation of Cross-Border Transactions in Electronic Commerce
Экономика и управление, 2019 This study assesses the current trends and specific features for the indirect taxation of cross-border transactions in electronic commerce. Aim. This study aims to examine the key elements of VAT taxes and customs duties in electronic commerce at the ...
Elena V. Sokolovskaya
doaj
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Tax planning and corporate governance: effects on shareholders’ valuation
, 2010 Tax planning by large companies has been widely and publicly discussed due to its implications for the level of provision of public goods and more general socialissues.
Abdul Wahab, Nor Shaipah
core +1 more source
Critical analysis of tobacco taxation policies in Pakistan after two decades of FCTC: Policy gaps and lessons for low- and middle-income countries. [PDF]
Tob Induc Dis, 2023 Masud H, Sekalala S, Gill P, Oyebode O.
europepmc +1 more source