Results 111 to 120 of about 1,667,886 (256)

Tax Justice Beyond National Borders-International or Interpersonal? [PDF]

Oxf J Leg Stud, 2022
Stark J.
europepmc   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties. [PDF]

Int Tax Public Financ, 2021
Petkova K.
europepmc   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Taxation of royalties in a EU framework

, 2005
The author discusses the implementation of the 2003/49/EC directive focusing on royalrties taxation. The directive is analyzed and compared to the Double taxation conventions and with the OECD Model art.12. Some pages are dedicated to the anti avoidance
GREGGI, Marco
core  

Green Hydrogen for Public Transportation: Insights From an ABM and From Palma de Mallorca Case Study

Business Strategy and the Environment, EarlyView.
ABSTRACT The development of green hydrogen (GH2) value chains is crucial for decarbonizing sectors such as transport and industry. Their emergence, however, requires coordination among diverse actors, technologies, and regulations, which traditional analytical approaches struggle to capture.
Roberta De Cristofaro, Cristina Ponsiglione, Simonetta Primario   +2 more
wiley   +1 more source

Situated drinking: The association between eating and alcohol consumption in Great Britain. [PDF]

Nordisk Alkohol Nark, 2023
Warde A, Sasso A, Holmes J, Hernández Alava M, Stevely AK, Meier PS.   +5 more
europepmc   +1 more source

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich, Nadia Ben Farhat, Khaled Hussainey   +2 more
wiley   +1 more source

Cross-cultural structures of personal name systems reflect general communicative principles. [PDF]

Nat Commun
Ramscar M, Chen S, Futrell R, Mahowald K.   +3 more
europepmc   +1 more source

Environmental Taxation and Revenue for Development [PDF]

environment, taxation, carbon tax ...
Sandmo, Agnar
core