Results 181 to 190 of about 1,966,996 (340)

A Study of High‐Emission Industries: How Policy, Strategy, and Technology Shape Corporate Social Responsibility Toward Carbon Neutrality

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The extant carbon neutrality (CN) literature largely offers macro‐ or meso‐level analyses, providing limited insights into implementation experiences that could inform granular policymaking and industry strategies. To address this gap, we examine the lived CN experiences of firms in the transportation, energy, manufacturing, and construction ...
Adeel Luqman   +4 more
wiley   +1 more source

Tax Evasion and Competition [PDF]

open access: yes
Using a Cournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, this paper shows that more intense competition may have the negative side-effect of eroding tax revenues by increasing tax evasion. This will be the case if
Laszlo Goerke, Marco Runkel
core  

Do CSR Committees Moderate the Relationship Between Democratic Societies and Firm Innovation? An International Overview

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez   +1 more
wiley   +1 more source

Poverty-Decreasing Indirect Tax Reforms: Evidence from Tunisia [PDF]

open access: yes
This paper suggests a methodology to identify socially-desirable directions for poverty-alleviating tax reforms. The cost-benefit ratio of increasing any commodity-tax rate is derived from the minimization of a poverty measure subject to a revenue ...
Jean-Yves Duclos, Sami Bibi
core  

Modelling Sustainability Performance in Manufacturing Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Nowadays, organisations need to operate with economic, social and environmental goals in mind. Indices objectively quantify such goals; hence, an organisation can develop and compare policies based on future index values. We propose a system dynamics‐based model of a manufacturing company that frames its operations in terms of a set of easily ...
Harol Andrey Avila‐Choconta   +3 more
wiley   +1 more source

Indirect Taxation in Vertical Oligopoly [PDF]

open access: yes
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream oligopoly. We find that in the short run, i.e.
Markus Reisinger, Martin Peitz
core  

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