Results 71 to 80 of about 9,824 (308)
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
The specificity and scope of European Union finance law
Prawo 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
Business 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
, 2016 Fundamentals of EU VAT Law aims at providing a deep insight into the systematics, the functioning and the principles of the European Value Added Tax (VAT) system.
van Doesum, A. +5 more
core
Reconceptualizing the Principle of Equality in EU Tax Law
, 2021 The paper examines the principle of equality as it is traditionally interpreted and applied in EU tax law, with the aim to understand to what extent it is necessary to reconceptualize it after the Lisbon Treaty and the introduction of the EU Charter ...
Trenta, Cristina,
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Integration of legislation on countering tax crimes in the EU: opportunities and limitations
ПравоприменениеThe 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
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business 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
Commentary on chapter 6: Enhancing the legitimacy of EU tax policy and law
, 2018 The legitimacy of European Union policy and tax law regards the tax policy decision-making process and the ensuing tax regulations. The enforcement, application and adjudication of EU tax law may also add to its legitimacy.
Pistone, Pasquale, Gribnau, Hans
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European 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
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source