Results 81 to 90 of about 290,570 (324)
ABSTRACT Manufacturing entities in emerging economies face significant obstacles implementing circular economy principles due to resource‐constrained environments. Arguably, manufacturers need customer green pressure to propel the circular economy, alongside frugal innovative strategies.
Saumyaranjan Sahoo +3 more
wiley +1 more source
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source
COMPARATIVE STUDY ON INDIRECT TAXES AT EU LEVEL [PDF]
The economic downturn, affecting lately the states all over the world, imposed their governments to take measures in fiscal and budget plan in order to reduce the budget deficit, by reducing spending and increasing the revenue mobilized to the budget ...
HARALAMBIE GEORGE ALIN
doaj
Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations
ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli +5 more
wiley +1 more source
Taxation of Historical and Artistic Real Estate
The article presents general aspects of the taxation of historical and artistic real estate. It includes a few kinds of taxes. Firstly an income tax derived from ownership of properties of historical and artistic interest is discussed.
Maria Pia Nastri
doaj +1 more source
Exploring the Impact of Circular Economy Practices on Corporate Performance: A Global Analysis
ABSTRACT This study investigates how the adoption of circular economy practices influences the financial performance of companies in the Food and Health Products sector, a strategically important industry for health, nutrition, and sustainability. Using panel data regression models applied to an international sample of 1081 listed firms over the period
Lavinia Conca +2 more
wiley +1 more source
Differential Impact of Taxation on Food Items
In Pakistan, essential food items are exempted from indirect taxes to avoid any subsequent increase in their prices, with the goal of protecting the poor from a regressive tax burden.
Iffat Ara, Qazi Masood Ahmed
doaj
STATE INCENTIVE COMPATIBILITY MECHANISM FOR INDIRECT TAXES
In this paper the mechanism design of tax policy, which is examined changes in the number of firms on the value of the negative externality due the expansion of the industry.
V. Kobets
doaj
BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES [PDF]
: The objective of this study is to analyze whether the Brazilian tax model reinforces gender and class inequalities in the country. To do so, in addition to conducting a theoretical review, we analyze data from the Household Budget Survey (2017-2018 ...
Cristina Pereira Vieceli +1 more
doaj +1 more source
Antecedents and Moderators for Creating Shared Value in Startups
ABSTRACT This study examines the factors determining Creating Shared Value (CSV), validating a conceptual model that integrates external and internal antecedents, moderating variables, and outcomes. Based on a sample of 236 startups operating in the Spanish market, a scale was developed and validated to measure CSV and test the proposed model.
Jonathan Cuevas‐Lizama +1 more
wiley +1 more source

