Results 111 to 120 of about 3,437,394 (290)
Impact Of Proposed Commodity Transaction Tax On Futures Trading In India [PDF]
Trading in commodity derivatives on exchange platforms is an instrument to achieve price discovery, better price risk management, besides helping macro-economy with better resource allocation.
Rajiv Kumar, Pravakar Sahoo
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source
Financial Transaction Tax and Economic Crisis
Revista de Direito Tributário Internacional Atual, 2019 This paper aims at the legal problems that arise concerning the introduction of a financial transaction tax. The article analyzes the impact, characteristics and challenges of a tax on international financial transactions and its relationship to economic crises.
openaire +1 more source
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 +2 more
wiley +1 more source
The Keynesian Root of the Tobin tax [PDF]
This paper is an attempt to evaluate the strength of the link between the Tobin tax and the so-called Keynes tax, i.e. a tax on security transactions suggested by Keynes in Chapter 12 of the General Theory.
Anna M.Variato
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Business Strategy and the Environment, EarlyView.ABSTRACT The transition to circular construction suffers from uncertainties related to costs, market realities, supply, regulations and expertise using secondary materials in building projects. Uncertainties are large, and resolving them needs policy interventions.
Erkki‐Jussi Nylén, Tommi Halonen
wiley +1 more source
Tax Court Find Stars Transaction Lacks Economic Substance [PDF]
, 2013 In Bank of New York Mellon Corp. v. Commissioner, the Tax Court found that a structured trust advantaged repackaged securities (“STARS”) transaction entered into by BNY Mellon lacked economic substance, and disallowed foreign tax credits of $199 million ...
Meyercord, Lee S., Probasco, Robert D.
core +1 more source
"Why the Tobin Tax Can Be Stabilizing" [PDF]
This paper clarifies why a transaction tax of the type proposed by James Tobin can have a stabilizing influence in financial markets. It argues that such a tax is potentially stabilizing, not because it reduces the "excessive" volume of transactions, but
Korkut Erturk
core
Supply Chain Network, ESG Scores and Financial Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source