Results 51 to 60 of about 2,126 (243)

Teisiniai valstybių konkurencijos mokesčiais elementai ir jų legitimumo ribos (I)

open access: yesTeisė, 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

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Invited Lecture 14: From insight to foresight? Some Lessons for 5G from other “new” technologies & agents

open access: yesBLDE 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
doaj   +1 more source

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

open access: yesBusiness 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

open access: yesBusiness 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   +2 more
wiley   +1 more source

CFC rules in the context of the proposed CCCTB directive

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
In the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specific anti-abuse provisions, CFC rules. These rules are aimed at tax evasions and tax avoidance.
Veronika Sobotková
doaj   +1 more source

Towards Strong Sustainability: Exploring Reconfigurations of Sufficiency‐Oriented and Regenerative Business Models

open access: yesBusiness 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

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

open access: yesBusiness 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

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness 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

The Impact of Fiscal Policy on Economic Growth In The Southern Africa Region: A Spatial Econometric Approach

open access: yesJAKPP (Jurnal Analisis Kebijakan dan Pelayanan Publik)
This spatial analysis examines the relationship between fiscal policy and economic growth in the Southern African Development Community (SADC). Using econometric techniques on data from 2000-2017 across 12 member states, the study reveals that tax ...
Katlego Tseladikae   +2 more
doaj   +1 more source

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