Results 41 to 50 of about 1,984,263 (285)

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

The BEPS Project and International Tax Competition

Finance, Accounting and Business Analysis
Purpose: The purpose of the present article is to theoretically analyze the impact of the BEPS Project on international tax competition and its possibilities to reduce harmful tax competition.
Nelly Popova
doaj   +1 more source

Cartelizing Taxes: Understanding the OECD’s Campaign Against 'Harmful Tax Competition'

SSRN Electronic Journal, 2011
Formed in 1961 to promote global economic and social well-being, the Organisation for Economic Co-operation and Development (OECD) has become the collective voice of rich countries on international tax issues. After an initial focus on improving commerce through addressing double taxation issues, the organization shifted to a focus on restricting tax ...
Morriss, Andrew P., Moberg, Lotta
openaire   +3 more sources

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

Does Climate Risk Affect Employment Decisions? International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur, Faten Lakhal, Hamza Nizar, Zvi Singer   +3 more
wiley   +1 more source

International Anti-Money Laundering Regulations Through the Prism of Financial Inclusion and Competition [PDF]

Yearbook of Antitrust and Regulatory Studies, 2019
The last three decades have been marked by a battle with money laundering, tax evasion, and even though not strictly illegal, but no less harmful, tax avoidance after the boom in those legal and accountancy services back in the 1980s.
Oleksandr Khlopenko
doaj   +1 more source

The Role of Institutional Pressures in Technology Adoption for Low‐Carbon Manufacturing

Business Strategy and the Environment, EarlyView.
ABSTRACT Existing research highlights that the adoption of low‐carbon technologies in manufacturing operations is shaped by the external environment. However, limited understanding exists regarding how technology‐related uncertainty interacts with institutional pressures to influence firms' adoption strategies.
Diellza Salihu, Mika Immonen, Aleksi Harju   +2 more
wiley   +1 more source

Reciprocity on the Edge of Distance Paradox: How Sustainability Motives and Hypocrisy Shape Consumer Responses to Nearshoring

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, Nilay Bıçakcıoğlu‐Peynirci, Ozge Ozgen   +2 more
wiley   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Asset Redeployability and Biodiversity Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan, Stewart Jones, Md Enayet Hossain   +2 more
wiley   +1 more source