Results 121 to 130 of about 7,570 (234)

THE PERSPECTIVE OF IMPLEMENTATION THE INCOME TAX IN AGRICULTURE IN THE ASSESSMENT OF FARMERS

open access: yesJournal of Agribusiness and Rural Development, 2016
Agnieszka Kubot, Wawrzyniec Czubak
openaire   +1 more source

The Circular Economy—A New Resilience Paradigm?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular economy (CE) has traditionally been positioned as a central instrument of the sustainability paradigm. Yet escalating geopolitical volatility and supply chain fragility have elevated resilience to a parallel strategic imperative, and the conceptual integration of CE and resilience remains underexplored.
Julian Kirchherr, Felix Carl Schultz
wiley   +1 more source

From Uncertainty to Risk: How Firms Respond in Circular Economy Transitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy exposes firms to multiple sources of uncertainty, yet existing research largely treats these challenges as barriers rather than drivers of firm behavior. This paper develops a conceptual understanding of how uncertainty is translated into risk and how this shapes firm responses in circular economy contexts.
Hiva Rastegar, Gabriel Eweje
wiley   +1 more source

Advancing Circular Economy Measurement in Agri‐Food: An Updated Dashboard of Indicators

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The increasing relevance of the circular economy in the agri‐food sector highlights the need for systematic tools to assess environmental, economic and social performance. Despite the proliferation of studies, literature still presents fragmentation and lacks comprehensive sets of indicators across certain thematic areas.
Stefano Poponi   +3 more
wiley   +1 more source

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass   +3 more
wiley   +1 more source

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