Results 71 to 80 of about 2,126 (243)

Tax harmonization policies in the European Union: analysis compared

Semestre Economico
Within the framework of the European Union (EU), tax harmonization has become an issue of crucial importance to promote economic cohesion and equity among member states.
Jorge Sevilla Torres
doaj   +1 more source

Sustainable Development, Environmental Certification and the Financial Performance of the Road Passenger Transportation Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio, Monica Gonzalez‐Morales   +1 more
wiley   +1 more source

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

The Globar War: The EU’s Apple Tax Case

ECONOMICS, 2017
It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is
Rougé Jean-François
doaj   +1 more source

Sustainability Transitions in SMEs: Investigating Net‐Zero Adoption, Carbon Footprint Reduction, and Performance Outcomes

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research empirically validates an integrated framework that explains net‐zero‐emission adoption among Small and Medium Enterprises (SMEs) in the United Arab Emirates (UAE). Extending the Technological‐Organizational‐Environmental (TOE) framework with the Triple Bottom Line (TBL) perspective, the research explains how internal capabilities
Alanood Alremeithi, Fauzia Jabeen, Sherine Farouk, Safiya Mukhtar Alshibani   +3 more
wiley   +1 more source

Greening the Workplace: Unlocking Green Performance Through Human Resource Management and Employee Behaviour

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the role of green human resource management (GHRM) and employees' green behaviour (GB) in enhancing firms' green performance. Specifically, it investigates how GHRM practices contribute to improving the firm's overall environmental performance by fostering employees' GB.
María Isabel Barba‐Aragón, Raquel Sanz‐Valle, José Piñera‐Salmerón   +2 more
wiley   +1 more source

“I Was Just Like a Sponge, Absorbing All the Wrong Information”: Examining the Role of Social Media in Athletes' Eating Disorder and Recovery Experiences

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Within sport environments, athletes are exposed to norms that circulate narrow meanings about the body and food, contributing to the high prevalence of eating disorders (EDs). While social media can support ED recovery, it can also further constrain food‐ and body‐related messages for athletes.
Olivia Feng, Lindsay R. Duncan
wiley   +1 more source

Orchestration of Climate Action in Municipalities: A Collective Capacity Approach

Environmental Policy and Governance, EarlyView.
ABSTRACT Municipalities are increasingly positioned as key actors in enabling local climate action, yet their ability to mobilise societal actors remains insufficiently understood. This study examines how municipal officials in six Finnish municipalities from different local contexts understand and operationalise collective capacity for climate action,
Maija Faehnle, Hanna Nieminen, Jani P. Lukkarinen   +2 more
wiley   +1 more source

The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?

European Policy Analysis, EarlyView.
ABSTRACT While the European Green Deal (EGD) has been widely recognized as a milestone in the EU's sustainability strategy, scholars disagree on the nature of the policy change it represents. Critics highlight its limited social and environmental ambitions, despite its portrayal as a “man on the moon” moment.
Ekaterina Domorenok, Franco Gatti
wiley   +1 more source

TAX EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL

Revista Direito GV
Globalization and internationalization of companies are phenomena that need to be considered by modern tax administrations. In many situations, such as tax evasion, harmful tax competition and money laundering, domestic statutes seem to be ineffectual in
Heloisa Estellita, Frederico Silva Bastos   +1 more
doaj   +1 more source