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From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández   +2 more
wiley   +1 more source

Brazil's health tax at a crossroads: safeguarding the constitutional victory against ultra-processed foods. [PDF]

open access: yesLancet Reg Health Am
Neves FS   +9 more
europepmc   +1 more source
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International Tax Law and Public International Law

2023
Abstract This chapter explores the relationship between international tax law and public international law. Since international tax law is part of public international law and at the same time is rooted in domestic systems and premised on national fiscal autonomy, it is imperative to define what components of public international law are
Christiana HJI Panayi, Katerina Perrou
openaire   +1 more source

International Tax Law and Customary International Law

2023
Abstract This chapter examines the relationship between international tax law and customary international law (CIL). CIL refers both to the process through which certain rules of international law are formed and the rules themselves formed through such a process. No consensus has been reached, however, regarding the concept. Nevertheless,
openaire   +1 more source

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