Results 21 to 30 of about 815 (203)

Human Agency Drivers for Eco‐Innovation: The Role of Environmental Entrepreneurship Orientation and Green Human Resource Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how human agency drives eco‐innovation by analyzing the mediating role of green human resource management (HRM) in the relationship between environmental entrepreneurship orientation (EEO) and eco‐innovation. By integrating resource orchestration theory with the Ability–Motivation–Opportunity (AMO) framework, the study ...
Ana Labella‐Fernández, Diego A. Vazquez‐Brust, Javier Martínez‐del‐Río, Rui Yang   +3 more
wiley   +1 more source

Don't Just Train, Inspire: The Critical Role of Motivation in Corporate Green Behavior

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how green training influences corporate green behavior, with a particular focus on the mediating role of organizational green motivation. Drawing on the resource‐based view and the ability‐motivation‐opportunity framework, we propose a model in which green training builds environmental capability and fosters motivation ...
Marta Mas‐Machuca, Alba Manresa, Jasmina Berbegal‐Mirabent   +2 more
wiley   +1 more source

Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio, M. Belén Lozano, Marcelle Colares Oliveira   +2 more
wiley   +1 more source

Gestión tributaria y algoritmos inteligentes: una reflexión crítica sobre las tensiones entre automatización, equidad y gobernanza en Colombia

Dictamen Libre
La revolución digital ha cambiado la administración tributaria al incorporar inteligencia artificial (IA) para agilizar procedimientos, aumentar los ingresos y disminuir la evasión fiscal.
Daniela Beatriz Reina Ripoll, Milagros del Carmen Villasmil Molero, Diego Alberto Vásquez de la Cruz, Nasly Carrillo Noguera, Paola Andrea Olivera Pineda   +4 more
doaj   +1 more source

Life Cycle Analysis as a Sustainable Governance Lever for Environmental Performance: Evidence From French SBF 120 Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study draws on neo‐institutional theory, stakeholder theory, and the resource‐based view to examine the relationship between the use of Life Cycle Analysis (LCA) and firms' Environmental Performance (EP). Focusing on French companies listed on the SBF 120 index from 2002 to 2021, it investigates how LCA adoption influences EP across three
Nesrine Ben Ismail, Sami Ben Larbi
wiley   +1 more source

Gestión estratégica del impuesto al valor agregado para garantizar ingresos fiscales sostenibles

Revista Venezolana de Gerencia
El impuesto al valor agregado representa una de las principales fuentes de ingresos fiscales para los Estados, por lo que su adecuada gestión estratégica resulta esencial para garantizar la sostenibilidad de las finanzas públicas. El objetivo del estudio
María Teresa Espinosa-Jaramillo, Diana Castillo-Martínez, Flor Marina Carvajal-Ordoñez Venus, Ivanova Aguilera-Montalván   +3 more
doaj   +1 more source

How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López, Cristina Gutiérrez‐López, Paula Castro, María Belén Lozano‐García   +3 more
wiley   +1 more source

La responsabilidad fiscal de los contratistas del Estado

Revista Digital de Derecho Administrativo, 2017
El contrato estatal es una de las más importantes herramientas para la gestión fiscal. La celebración, ejecución y liquidación de contratos estatales también es una fuente potencial de daños patrimoniales al Estado. Quizá por eso, muchos contratistas del
Santiago Fajardo-Peña
doaj   +1 more source

The Synergy of Green HRM and a Proactive Environmental Strategy in Cultivating Environmental and Financial Performance Through Green Innovation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how green human resource management (HRM) contributes to environmental and financial performance via green innovation. We develop and test a moderated mediation model in which green product and green process innovation act as parallel mediating mechanisms, while proactive environmental strategy moderates their effectiveness.
Ana Labella‐Fernández, Thomas Van Waeyenberg, Carlos Martínez‐Egea   +2 more
wiley   +1 more source

Política fiscal

Ciencia y Sociedad, 1979
Este texto describe la política fiscal del Gobierno dominicano para 1979. Premisa: una de las características de la gestión gubernativa de las actuales autoridades en su primer año de gestión es la ausencia de un plan global económico que oriente las ...
Vicente Bengoa
doaj   +1 more source