Results 111 to 120 of about 4,487 (256)

Genderspezifische Wirkungen von abgaberechtlichen Begünstigungen innerhalb des österreichischen Sozialversicherungs- und Lohnsteuersystems

Momentum Quarterly, 2013
Die Abmilderung der Einkommensunterschiede in den Primäreinkommen durch Steuer- und Abgabenpolitik sowie durch die Verteilung der Staatsausgaben stellt eine wichtige Aufgabe des Wohlfahrtsstaates dar.
Christopher Berka, Philipp Piber
doaj   +2 more sources

Does Carbon Label Design Affect Flight Choices and Trustworthiness?

Business Strategy and the Environment, EarlyView.
ABSTRACT Carbon emissions labels shown during flight booking may shift flight choices but also affect perceived trustworthiness of booking‐page information. This study tests how carbon label design influences flight choices, booking propensity and trustworthiness. In a preregistered online experiment (N = 939), participants completed a simulated flight
Henrik Wittwer, Nick von Felten, Andreas Wittmer   +2 more
wiley   +1 more source

Board Gender Diversity and Circular Business Performance: A Novel Moderated Mediation Framework in Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of female directors on circular business performance (CBP), incorporating the mediating role of environmental orientation and the moderating roles of institutional pressure and stakeholder engagement. Drawing on Behavioral Agency Theory and the Natural Resource Based View, we argue that board gender diversity ...
Wu Ning, Ummar Faruk Saeed, Hela Borgi, Maxwell Kongkuah   +3 more
wiley   +1 more source

Beyond Carbon: Corporate Environmental Performance Across Multiple Domains

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson, Daniel Gyimah, Syed Imran Ali, Christian Gnekpe, Mélanie Roux, Amelie Abadie   +5 more
wiley   +1 more source

Genderspezifische Verteilungswirkungen der Reformen des österreichischen Lohnsteuer- und Sozialversicherungsbeitragssystems

Momentum Quarterly, 2016
Dieser Artikel beschäftigt sich mit den Verteilungswirkungen der Reformen des österreichischen Lohnsteuer- und Sozialversicherungsbeitragssystems. Untersucht werden dazu Maßnahmen der Reformen 2004/05, 2009 und 2015/16.
Patrick Pechmann
doaj  

Internal Marketing of Sustainability: Nonmanagerial Employees' Perspectives in the Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainable business practices are widely promoted in hospitality, yet a persistent gap persists between sustainability strategies and their implementation in daily operations. This study focuses on the sustainability strategy–implementation gap by examining how nonmanagerial employees, responsible for operational delivery, perceive and ...
Zivai Machaka Mare, Humeyra Dogru Dastan
wiley   +1 more source

Intersectional Gender Budgeting

International Conference on Gender Research
This study explores intersectional gender budgeting (GB), originating from feminist economics, along with its implementation opportunities and challenges. Using a methodology of triangulation, the research emphasizes the importance of intersectional GB by considering factors such as gender, mobility, and (un)employment.
openaire   +1 more source

The Strategic Role of Sustainability Certifications: A Multi‐Theoretical Framework and Comparative Analysis in the Global Wine Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero, Nieves García‐Casarejos, Pilar Gargallo   +2 more
wiley   +1 more source