Results 101 to 110 of about 217,854 (242)

Propelling the Transition to Circular Economy: Exploring the Role of Corporate Circular Economy Performance‐Based Incentive Policy

Business Strategy and the Environment, EarlyView.
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, Douglas A. Adu, Danson Kimani   +2 more
wiley   +1 more source

Corporate Climate Risk and Membership of Emission Trading Schemes

Business Strategy and the Environment, EarlyView.
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, Ammar Ahmed, Nana Abena Kwansa, Rodiat Lawal, Rilwan Sakariyahu   +4 more
wiley   +1 more source

Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]

Heliyon, 2023
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  

The Impact of National Cultural Dimensions on Corporate Environmental, Social and Governance Disclosure: Evidence From Social Media Practices

Business Strategy and the Environment, EarlyView.
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, Lukasz Bryl, Diana Ferullo   +2 more
wiley   +1 more source

Channelling and taxation in European online gambling markets: evolution and policy implications. [PDF]

Harm Reduct J
Marionneau V, Matteucci N, Vieira Lima S, Nikkinen J, Selin J.   +4 more
europepmc   +1 more source

Sustainable Energy Provision at the Bottom of the Pyramid: Blueprint for Early Repurposing Business Models Using Second‐Life Batteries

Business Strategy and the Environment, EarlyView.
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]

Heliyon
Kollruss T.
europepmc   +1 more source

Corporate Governance and Impact on Eco‐Efficiency: A Comparative Empirical Analysis on European Union and United States Listed Companies

Business Strategy and the Environment, EarlyView.
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, Donato Morea, Giovanni Baldissarro, Gianpaolo Iazzolino, Stefania Veltri, Elisa Farinelli   +5 more
wiley   +1 more source

Child poverty-a political choice. [PDF]

Eur J Public Health
Pearce A, Leyland AH.
europepmc   +1 more source