Results 61 to 70 of about 141,786 (306)

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Cloud computing activities: Guidelines on the South African income tax classification

open access: yesJournal of Economic and Financial Sciences, 2016
The classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the correct taxation source test.
Shené Steenkamp, Rudie Nel
doaj   +1 more source

Forest and landed real estate owners; suppliers of rural amenities and agricultural land [PDF]

open access: yes
Land-use in rural areas may be reallocated between farmland and forest and nature areas. This paper addresses reasons for forest and landed estate owners to own their property and motivations for different activities of forest and real estate owners ...
Polman, Nico B.P., Slangen, Louis H.G.
core   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter   +3 more
wiley   +1 more source

Reconstruction of Legal Arrangements of Fiduciary Guarantees Reviewing Effectiveness In Leasing Practices

open access: yesYurisdiksi: Jurnal Wacana Hukum dan Sains
This article examines the reconstruction of the regulation of fiduciary security rights in order to improve the effectiveness of implementation and legal protection of collateral objects, especially in leasing practices in Indonesia.
Nabila Suris   +4 more
doaj   +1 more source

Policy Making Without Legislating; the Self-regulation of Commercial Property Leasing [PDF]

open access: yes
The terms of a commercial property lease covers aspects such as rent, alterations to premises and the ability to leave; consequently they have a significant impact on cash flow and the ability of a business to develop.
Cathy Hughes, Neil Crosby
core  

The valuation tool user guide: monetizing Cradle to Cradle® [PDF]

open access: yes, 2014
This User Guide outlines the object, scope and expected deliverables from the Valuation Tool component of the Cradle to Cradle ® C2C BIZZ project. It describes the compendium of subtools that have been developed comprising: i) overview of funding tools ...
Ankrah, NA   +5 more
core  

“The Island of Thieves”: Rethinking Empire and the United States in Micronesia [PDF]

open access: yes, 2017
This piece examines empire by purchase and lease in the Pacific and the manner by which the United States gained control over a series of strategically valuable islands in the region.
Alessio, Dominic, Renfro, Wesley B.
core   +2 more sources

Translating Circularity Into Strategy: A Governance Meta‐Capability Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms struggle to transition to circular economy (CE) models, often citing external barriers. Yet some firms succeed, whereas others fail: Why? We argue that success depends on a specific governance capability—a meta‐capability that allows firms to (1) sense and strategically reframe CE imperatives, (2) seize opportunities by aligning diverse ...
Felix Carl Schultz   +1 more
wiley   +1 more source

LEASE FINANCING: A NEW DUAL APPROACH [PDF]

open access: yesStrategii Manageriale, 2013
Leasing is an important additional financing technique used by many companies, enabling them to use property, plant and equipment without making large initial cash outlays.
Cristina-Aurora, BUNEA-BONTAS
doaj  

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