Results 131 to 140 of about 570 (253)

Financial Constraints and Corporate Sustainability Performance: Do Climate Exposure and People's Climate Attention Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu   +2 more
wiley   +1 more source

PUBLIC BUDGET AND TAXES [PDF]

open access: yes
Modern methods of calculing the taxes suppose a permanent relation with tax-payers directly, at the pay-office, on the phone, electronically, relations which are developed by the fiscal organ that comes into contact with the payers giving up at its ...
Morar Ioan Dan
core  

Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley   +1 more source

TAXES IN FRONT OF THE ECONOMIC DECLINE [PDF]

open access: yes
Fiscality and taxes, among their role as main source of public incomes, were sometimes invoked as cause in releasingthe economic crisis, other times as effect in their quality as object of going out from crisis.fiscal science, fiscal equity, fiscal ...
Morar Ioan Dan
core  

Board Gender Diversity and Eco‐Innovation: The Moderating Role of Organisational Environmental Orientation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed   +2 more
wiley   +1 more source

Progressive tax or flat tax

open access: yes, 2013
The state tries to achieve a balance between efficiency and equity, by using fiscal tools. On the one hand, the state must ensure through fiscality, the collection of funds for social, economic, international cooperation, etc. programs. On the other hand,
Boglea, Vanina Adoriana, Man, Aureliana
core   +1 more source

The origin of modern fiscality : the late Middle age

open access: yes, 2019
Tout l'enjeu de cette thèse vise à adopter un angle inhabituel, afin d’aborder la question de la fiscalité française au bas Moyen âge. Il s’agira de croiser l’approche de l’historien et celle du fiscaliste moderne, dans le but d’essayer d’estimer si l’on
Vimar, Jean-Gabriel
core  

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source

CONTRATS DE VENTE COMPORTANT UNE CLAUSE DE RESERVE DE PROPRIETE [PDF]

open access: yes
The present paper starts from the classic rule of the Fiscal Code, according to which the delivery operation is the transferring of the right to dispose as a real proprietor.
BENGESCU MARCELA, BENGESCU RALUCA
core  

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