Results 171 to 180 of about 173,289,208 (196)
Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon +2 more
wiley +1 more source
Supply Chain Innovation and Sustainability Performance: A Systematic Literature Review
ABSTRACT Supply chain innovation and sustainable supply chain management have developed as parallel but insufficiently connected research streams. This systematic literature review synthesises 69 peer‐reviewed studies published between 2007 and 2025 to examine how sustainability‐oriented management practices condition supply chain innovation and how ...
Johanne Harrold +4 more
wiley +1 more source
Knowledge Management and AI‐Driven Green Practices for Sustainable Performance
ABSTRACT Organizations increasingly face strategic pressure to translate sustainability‐oriented knowledge and digital transformation initiatives into measurable environmental and organizational outcomes. In response, this study investigates how green knowledge management (GKM) contributes to sustainable business performance through the organizational ...
Hafiz Mudassir Rehman +3 more
wiley +1 more source
ABSTRACT The circular economy is a key paradigm for ecological and ethical transition, particularly in the manufacturing sector. Although small and medium‐sized enterprises are pivotal in advancing the circular economy, the implementation of circular economy practices remains limited, with a focus on less impactful practices such as recycling and ...
Marta Negri +4 more
wiley +1 more source
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Deduction of Import VAT: Relevance of Ownership as of Importation?
International VAT Monitor, 2022Some tax administrations and tax courts of EU Member States require that taxable persons claiming import VAT deduction had power of disposal over the goods as of their importation. Based on recent case law of the Court of Justice of the European Union, the authors demonstrate that, contrary to this view, any taxable person presenting customs import ...
T. Bieber, L. Gläser
exaly +2 more sources
KOREAN SOCIETY OF TAX LAW
A special tax rate system was introduced in 2021 to reduce the property tax burden for taxpayers who own only one home per household. This system was designed to alleviate the increased tax burden caused by the rapid rise in housing prices. The goal is to reduce the general property tax burden by approximately 12.5% to 50%.
openaire +1 more source
A special tax rate system was introduced in 2021 to reduce the property tax burden for taxpayers who own only one home per household. This system was designed to alleviate the increased tax burden caused by the rapid rise in housing prices. The goal is to reduce the general property tax burden by approximately 12.5% to 50%.
openaire +1 more source
EXAMINATION OF THE FIRMS’ OWNERSHIP STRUCTURE: DEDUCTIONS FOR OWNERSHIP AND CONTROL DIVERGENCE
Bu çalışmada, firma sahiplik yapıları incelenerek, hakim ortakların özellikleri ve hakim ortakların oluşturdukları piramit yapılar hakkında değerlendirmeler yapılması ve sahiplik hakkı ile kontrol hakkı ayrımının olup-olmadığının belirlenmesi amaçlanmıştır.YILGÖR, Ayşe Gül, YÜCEL, Emel
openaire +1 more source
Does tax deduction relax financing constraints? Evidence from China's value-added tax reform
China Economic Review, 2021SHEN Guangjun
exaly

