Results 101 to 110 of about 217,854 (242)
ABSTRACT This study examines the impact of executive compensation (EC) and corporate circular economy performance incentives (CCEPI) on corporate circular economy initiatives (CCEI) and corporate circular economy performance (CCEP) by integrating legitimacy theory and the resource‐based view.
Emmanuel A. Morrison+2 more
wiley +1 more source
Corporate Climate Risk and Membership of Emission Trading Schemes
ABSTRACT Using a sample of 5364 firms from 65 countries, we demonstrate that membership in the scheme increases firm climate risk. Further analysis reveals that the positive impact of membership on climate risk is pronounced among firms in carbon‐intensive industries. Our findings demonstrate that continental differences and legal origin could moderate
Gbenga Adamolekun+4 more
wiley +1 more source
Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]
Kollruss T.
europepmc +1 more source
NEW BORDERS OF VAT AFTER THE ACCESSION TO EU [PDF]
The accession of Romania to EU involves the obligation to enforce the same rules as the other member states, VAT being a tax which must exist and which must not allow competition disturbance among the economic operators within different member states, as
Budacia Lucian Constantin Gabriel
core
ABSTRACT This study intends to bridge an important research gap in the existing literature by extending academic knowledge on the relationship between national cultural dimensions and corporate environmental, social and governance (ESG) disclosure practices via social media.
Giuseppe Nicolo+2 more
wiley +1 more source
Channelling and taxation in European online gambling markets: evolution and policy implications. [PDF]
Marionneau V+4 more
europepmc +1 more source
ABSTRACT This study presents a blueprint for an early‐stage business model focused on repurposing second‐life electric vehicle (EV) batteries for solar‐energy storage in Bottom of the Pyramid (BoP) markets. Addressing the critical need for affordable and sustainable energy solutions there, the research integrates principles of strategic and innovation ...
Arne Jeppe, Heike Proff
wiley +1 more source
Unconstitutionality of the income tax calculation when offsetting foreign taxes with regard to the exemption of the subsistence minimum? A quantitative analysis. [PDF]
Kollruss T.
europepmc +1 more source
ABSTRACT This study investigates the governance drivers of a firm's eco‐efficiency. We measure eco‐efficiency using data envelopment analysis (DEA), emphasizing efficiency measures aimed at minimizing inputs and ensuring constant returns to scale (CRS model).
Pasquale Latella+5 more
wiley +1 more source
Child poverty-a political choice. [PDF]
Pearce A, Leyland AH.
europepmc +1 more source