Results 81 to 90 of about 1,155 (213)

Poposal of Procedure for the Control of the Tax about the Public Services in the Activity by Self-Employed 804 of the Municipality Santiago de Cuba

Anuario Facultad de Ciencias Económicas y Empresariales, 2015
This research is based on making a proposal of procedures to be followed by the National Tax Administration Office (ONAT) Municipal Santiago de Cuba, with a view to better control tax on public services in the transport activity 804 cargo and passengers ...
Gladys Mercedes Puente–Pérez, Elier Eugenio Rabanal–Arencibia   +1 more
doaj  

Do Big Data Analytics and Artificial Intelligence Enhance Corporate Sustainability? The Moderating Roles of Regulation and Management Support

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu, Li Kaodui, Linrong Zhang   +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

Innovative Minds, Sharing Hesitations: Open Innovation Meets Green Entrepreneurship

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationships between innovative thinking tendency, knowledge hiding behavior within organizations, open innovation, and green entrepreneurship among employees in technology firms. Data collected from 386 participants were analyzed using cluster analysis and structural equation modeling.
Ebru Polat
wiley   +1 more source

Reciprocity on the Edge of Distance Paradox: How Sustainability Motives and Hypocrisy Shape Consumer Responses to Nearshoring

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan, Nilay Bıçakcıoğlu‐Peynirci, Ozge Ozgen   +2 more
wiley   +1 more source

From Informality to Green Development: How the Shadow Economy Affects Green Finance, Green Innovation, and Green Trade

Business Strategy and the Environment, EarlyView.
ABSTRACT Achieving green transition has become an essential policy priority for which economies need to mobilize green finance, increase green innovation, and promote trade in environmentally sustainable goods and services. However, the effectiveness of policies for enhanced green development depends not only on their design but also on their ...
Sami Ur Rahman, Muhammad Ibrahim Khan, Javed Hussain, Imran Ali Khan   +3 more
wiley   +1 more source

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

How Political Connections Shape Corporate Sustainability: A Systematic Review and Integrative Framework for Future Research Directions

Business Strategy and the Environment, EarlyView.
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer, Mahmoud Nasr, Karim Mahran   +2 more
wiley   +1 more source

Elements of Compared Law concerning Tax Evasion

Journal of Danubian Studies and Research, 2015
The resort to international tax evasion can be explained both through the game, often perverse, of the double taxation, due to the autonomy of the national fiscal regimes, as well as to the fiscal pressures deriving from these.
Monica Pocora
doaj  

Scientific Developments in Green Innovation and Competitive Advantage Research: A Bibliometric Review

Business Strategy and the Environment, EarlyView.
ABSTRACT This research aims to investigate the relationship between green innovation and competitive advantage through a bibliometric analysis. The data were obtained from the widely used social science databases, Web of Science (WoS) and Scopus, and then processed using the open‐source programming language R.
Mustafa Tuncer Okumus
wiley   +1 more source