Results 81 to 90 of about 148,677 (292)
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Regional Trade Integration in East Africa: Trade and Revenue Impacts of the Planned East African Community Customs Union [PDF]
The paper provides empirical estimates for import and revenue implications that would follow implementation of the planned customs union between the East African Community member states Kenya, Tanzania, and Uganda. We use 2002 trade and trade policy data
Lucio Castro
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Prospects for harmonisation and convergence of tax systems of the EU countries
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізуThe harmonisation of tax systems among EU member states is essential for creating a unified market and economy. Differences in tax systems hinder economic convergence and integration, especially in the context of increased market competition. Harmonising
Jeyhun Jeyhul ISLAMLI
doaj +1 more source
Journal of Tax ReformFor countries focused on the extraction and processing of natural resources, including Russia, a crucial task is to ensure the rational extraction and distribution of natural rent. The tax model applied to natural rent should facilitate its optimal allocation to the budget without undermining the motivation of resource users to invest. This study seeks
Dmitry Yu. Fedotov, Vitaly Yu. Burov
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Smuggling and import duties in Myanmar [PDF]
This paper examines the effects of import duties on smuggling in Myanmar. Following Fisman and Wei (2004), the reporting discrepancies between Myanmar’s imports records and corresponding exports recorded by trading partners are regarded as indicative ...
Kubo, Koji, Nu Nu Lwin
core
Defining 'free zones': A systematic review of literature. [PDF]
Heliyon, 2023 Alansary OS, Al-Ansari T.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
The coordinated reform of tariffs and domestic indirect taxes [PDF]
Tariffs on imports protect domestic producers and raise public revenue. The World Development Report 1987 finds that effective rates of protection to manufacturing in developing countries typically exceed 40 percent; while the World Development Report ...
Mitra, Pradeep
core