Results 71 to 80 of about 310,572 (293)

Exploring the Spillover Effect of Supply Chain Digitalisation on Pollution Emissions Through Social Network Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao   +4 more
wiley   +1 more source

The specificity and scope of European Union finance law

open access: yesPrawo Budżetowe Państwa i Samorządu, 2015
Basically, Polish science of financial law quite broadly takes the problems concerning public finance of the European Union (EU). However, it should be noticed that the considerations largely refer to the detailed issues within the confines of individual
Marcin Tyniewicki
doaj   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

Integration of legislation on countering tax crimes in the EU: opportunities and limitations

open access: yesПравоприменение
The subject. The article examines the norms of the current tax and criminal legislation of the EU, the experience of which in the future may be in demand in the process of integrating the legal regulation systems of the EAEU states when developing issues
D. G. Bachurin
doaj   +1 more source

Favourable tax regimes that constitute selective state aid from the perspective of the CJEU recent case-law [PDF]

open access: yes, 2017
The issue of state aid is crucial for the EU Member States that are implementing favorable tax regimes to foster investments and business activities performed by their tax resident companies. Up until recently, according to the General Court of the Court
Bumane, I., Vodolagins, D.
core  

Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano   +3 more
wiley   +1 more source

Restricciones a la libre circulación de capitals mediante beneficios fiscales en materia de sucesiones

open access: yesEuropean Papers, 2016
(Series Information) European Papers - A Journal on Law and Integration, 2016 1(3), 1269-1271 | European Forum Highlight of 11 November 2016 | (Abstract) The grant of inheritance tax advantages to residents has been a common practice among EU countries ...
Gloria Fernández Arribas
doaj   +1 more source

Theresa May’s Brexit Speech of 17 January 2017 – Decoding its clarity and ambiguity. CEPS Policy Insight No. 2017/01, 25 January 2017 [PDF]

open access: yes, 2017
The speech by Prime Minister Theresa May on 17 January 2017, marked an important step on the way to Brexit, followed by the Supreme Court’s decision on 24 January to require that Parliament authorise the triggering of Article 50, which will lead rapidly ...
Emerson, Michael
core  

Distinguishing between use and abuse of EU free movement law : evaluating use of the 'Europe-route' for family reunification to overcome reverse discrimination [PDF]

open access: yes, 2018
Equality is a fundamental principle of EU law but protection of the Member States’ competence to regulate their own nationals’ legal position, anchored in the division of competences, may cause inequality among citizens.
Kroeze, Hester
core   +2 more sources

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen   +2 more
wiley   +1 more source

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