Results 51 to 60 of about 1,984,263 (285)
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen +3 more
wiley +1 more source
IANUS Diritto e Finanza, 2023 La previsione di un’aliquota minima di imposizione a livello globale costituisce un traguardo impensabile fino a pochi anni fa nella prospettiva della prevenzione e del contrasto alla concorrenza fiscale tra Stati. Attraverso questo intervento si intende
Antonio Marinello
doaj
BEPS 13: CBCR – Country-by-Country Reporting
Studia Iuridica Lublinensia, 2018 In order to eradicate the unfair competition in the form of tax avoidance and profit shifting, the OECD and the EU advise undertaking effective measures, which have been gathered in a complex of 15 actions that should be introduced by member states to ...
Jadwiga Glumińska-Pawlic, Hanna Szarpak
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
Teisiniai valstybių konkurencijos mokesčiais elementai ir jų legitimumo ribos (I)
Teisė, 2010 Šioje pirmojoje iš dviejų publikacijoje tęsiama mokslo darbų „Teisė“ 72 tome publikuotame autoriaus straipsnyje „Valstybės konkurencijos mokesčiais teisiniai aspektai“ pradėta valstybių konkurencijos mokesčiais analizė, kuria siekiama išgryninti ...
Mindaugas Lukas
doaj +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition. [PDF]
, 2012 Includes abstract.Includes bibliographical references.The purpose of this study is to test whether or not the lowering of the corporate tax rates and/or the exemption from corporate taxes for manufacturing companies in the SADC region are indicative of ...
Van Wijk, Adriaan Jacobus
core +1 more source
BLDE University Journal of Health Sciences, 2020 Brief Biosketch Prof.David GEE graduated in economics and politics and since 1974 has been working at the interface of science and policy-making, within occupational and environmental health, for trade unions, NGOs, and governmental organisations.
David Gee
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Business Strategy and the Environment, EarlyView.ABSTRACT Existing literature indicates that transformational leadership in supply chains is critical to sustainability; however, little is known about how this leadership influences sustainability. The empirical literature has provided minimal focused analysis of transformational supply chain leadership and its effects on sustainability performance ...
Ishmael Nanaba Acquah +2 more
wiley +1 more source