Results 121 to 130 of about 310,572 (293)

Which Way to Converge? The Europeanisation of National Tax Systems [PDF]

, 2009
In this article we investigate in how far European Integration stimulates policy convergence in various subfields of tax policy. We see that several causal mechanisms contribute to an EU-wide convergence of tax policies: imposition, competition ...
Genschel, Philipp, Kemmerling, Achim
core  

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach, Maria del Mar Alonso‐Almeida, Jordi Perramon, Llorenç Bagur‐Femenias   +3 more
wiley   +1 more source

Rule-Based Dispute Resolution in International Trade Law [PDF]

, 2006
Why does the United States ever prefer to settle disputes under a system of rules rather than a system of negotiations? Powerful states are advantaged by negotiation-based approaches to settling disagreements because they have the resources to resolve ...
Brewster, Rachel
core   +1 more source

Leveraging Reverse Engineering for CSCM Practices: Demystifying the Roles of Compositional Capability and Cooperative Orientation Under Humane Orientation and Competition Intensity

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah, Charles Baah, Ebenezer Afum   +2 more
wiley   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

What do politicians think of the common consolidated corporate tax base? A Belgian case study [PDF]

, 2019
This paper analyzes the views of Belgian politicians on the Common Consolidated Corporate Tax Base (CCCTB), an ambitious project to harmonize corporate taxation in the EU.
Carine, Coppens, Roggeman, Annelies, Van Cauwenberge, Philippe, Verleyen, Isabelle   +3 more
core  

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

Business Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad, Mohammad Moshtari, Ali Esfahbodi   +2 more
wiley   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

Strategies for Realizing Industry 5.0 Inclusive Sustainability Goals for Sustainable Development: A Structured Framework for Overcoming Barriers and Guiding Transformation

Business Strategy and the Environment, EarlyView.
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia, Ali Ghorbani, Masood Fathi, Morteza Ghobakhloo, Behzad Foroughi   +4 more
wiley   +1 more source