Results 191 to 200 of about 3,112,010 (265)

The financing need for expanding paid maternity leave to support breastfeeding in the informal sector in the Philippines. [PDF]

open access: yesMatern Child Nutr, 2021
Ulep VG   +7 more
europepmc   +1 more source

Informal Sector and Taxation [PDF]

open access: yes
In this paper, we present a model of tax evasion in the presence of imperfect auditing. We show that there is a clear link between the degree of observability associated with a given taxpayer or activity and that taxpayer’s optimal declaration strategy ...
Jellal, Mohamed
core  

From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal   +2 more
wiley   +1 more source

Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley   +1 more source

Factors That Influence the High Number of Elderly People Working in the Informal Sector. [PDF]

open access: yesJ Multidiscip Healthc
Rahayuwati L   +7 more
europepmc   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar   +2 more
wiley   +1 more source

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga   +2 more
wiley   +1 more source

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