Results 81 to 90 of about 1,521 (263)

Scope 3 Carbon Emissions Assessment for Manufacturing SMEs

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat, Stephen Childe, Nick Golding, John Summerscales   +3 more
wiley   +1 more source

Synergies and Trade‐Offs in Circular Economy and Community Development Nexus: Pathways to Local Sustainability

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent scholarship shows growing interest in the circular economy (CE) approach, which promotes resource‐efficient, community‐friendly activities. However, scientific evidence is still needed on the synergies and trade‐offs between CE and community development (CD).
Michael Odei Erdiaw‐Kwasie, Matthew Abunyewah, Kerstin Zander, Patrick Arhin, Amila Kasun Sampath Udage Kankanamge, Walter Leal Filho, Khorshed Alam   +6 more
wiley   +1 more source

How does implementing NIIF 16 affect financial indicators and fiscal effects?

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
This paper studies whether adopting NIIF 16 Leasing modified financial indicators and the results related to taxes from non-financial companies listed in Ecuador, thus covering the comparability issue caused by operational leasing previously revealed ...
Marlon Manya, Segundo Fabián Vilema Escudero   +1 more
doaj   +1 more source

Modeling and Simulation Based on the Hybrid System of Leasing Equipment Optimal Allocation

Discrete Dynamics in Nature and Society, 2015
Modeling of the hybrid system of leasing equipment optimal allocation and its optimal control methods are put forward based on the hybrid characteristics of succession and dispersion.
Ying Tian, Wei-qing Zhong
doaj   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Varieties of Local Implementation for Net Zero in China: Evidence From Three Cities

Environmental Policy and Governance, EarlyView.
ABSTRACT Since China updated its nationally determined contributions in 2021, achieving carbon peaking before 2030 and carbon neutrality before 2060—the so‐called “dual carbon” goals—has become the new guiding principle of China's climate governance. However, few studies have examined the implementation of China's dual carbon goals, particularly the ...
Ting Guan, Ziwei Gou, Yixian Sun
wiley   +1 more source

Leasing as a way of financing the entrepreneurial business

Путеводитель предпринимателя, 2020
This scientific article consists of essence of leasing, leasing transactions in the different areas, advantages and disadvantages of leasing relations.

doaj  

Lease Financing in Ethiopia: an Assessment of Five Regulated Lease Financing Companies

, 2016
The focus of this research is to assess the current state of lease financing in Ethiopia and investigate the challenges or impediments of the sector as well as its review of legal and regulatory framework. Leasing is an alternative to traditional forms of financing particularly for SMEs, although it's yet underdeveloped in Ethiopia and currently at its
openaire   +1 more source

Everything Changed, Yet Hunting Rights Did Not: Formulation of Wildlife Property Rights in Postsocialist Slovenia

Environmental Policy and Governance, EarlyView.
ABSTRACT This study uses the policy regime framework to examine how background conditions, institutions, and actor configurations shaped hunting rights within the forest–wildlife policy domain during Slovenia's postsocialist transformation. Drawing on media analysis, in‐depth interviews with policymakers, and legislative documents, it conducts a ...
Milan Šinko, Brina Malnar
wiley   +1 more source

Сегментные профили лизинговых компаний Украины и их оценка.

Экономика и банки, 2015
Рассмотрены подходы к определению специализации лизинговых компаний Украины, предложен инструментарий оценки их сегментного профиля, выполнен анализ влияния уровня специализации на конкурентоспособность компаний на целевом рынке.
Ю.И. Опанасюк (Opanasiuk Yu.I.)
doaj