Results 121 to 130 of about 289,562 (299)
Business Strategy and the Environment, EarlyView.ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
EconometricsThis study examines the impact of international trade shocks from South Africa and recent U.S. federal tax reforms on state-level municipal bond returns within the United States.
Gordon Dash +3 more
doaj +1 more source
Taxing Financial Transactions : A Mirrleesian Approach
, 2023 Taxing financial transactions is often advocated for Pigouvian reasons, when financial speculation is supposed to generate inefficiencies. We adopt instead a Mirrleesian approach, and study the optimal taxation of financial transactions when financial markets are efficient, but the tax system is imperfect, due to asymmetric information.
Rochet, Jean-Charles, Biais, Bruno
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Applied SciencesThe rise in Blockchain-based digital assets has transformed the financial ecosystems, which has also created complex governance and taxation challenges.
Pardon Takalani Ramazhamba, Hein Venter
doaj +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Journal the WinnersThis study examines the role of a regional digital MSME ecosystem in shaping tax compliance and fiscal contribution among micro, small, and medium enterprises in the Special Region of Yogyakarta, with particular attention to the mediating roles of tax ...
Muh Adzam
doaj
Taxation of Crypto Assets: The Example of U.S. Federal Income Tax
Annales de la Faculté de Droit d’IstanbulCrypto assets are one of the important milestones of digitalization. They have created paramount problems related to tax systems. The United States, which was one of the first countries where these assets became widespread, gained experience with the ...
Muhammet Durdu, Ümit Süleyman Üstün
doaj +1 more source