Results 81 to 90 of about 839,118 (237)

Operational Performance Implications of Circular Economy Implementation: An Empirical Exploration in the Manufacturing Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes   +5 more
wiley   +1 more source

Green Ambiguity Shapes Sustainable Investing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia   +2 more
wiley   +1 more source

COMPARATIVE STUDY ON INDIRECT TAXES AT EU LEVEL [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
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  

Environmental Taxes [PDF]

open access: yes
This chapter provides an overview of key economic issues in the use of taxation as an instrument of environmental policy in the UK. It first reviews economic arguments for using taxes and other market mechanisms in environmental policy, discusses the ...
Don Fullerton   +2 more
core  

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong   +3 more
wiley   +1 more source

Who Pays Indirect Taxes in Russia? [PDF]

open access: yes
indirect taxes, microsimulation, progressivity, Russia, tax reform ...
Verbina, Inna, Decoster, Andre
core  

Redistributive Effects of the Shift From Personal Income Taxes to Indirect Taxes: Belgium 1988-1993 [PDF]

open access: yes, 2000
Between 1988 and 1993, the Belgian personal income tax system and the indirect tax system were reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the redistributive ...
Andre Decoster   +4 more
core   +1 more source

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

Differential Impact of Taxation on Food Items

open access: yesLahore Journal of Economics
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  

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