Results 61 to 70 of about 604 (239)
Acta Iuris StetinensisThe established line of judicial decisions of the Supreme Administrative Court indicates that a necessary premise for setting permanent establishment is that the taxpayer must have a fixed place of business in Poland at the disposal, the so-called ...
Piotr Buława
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 more
wiley +1 more source
Preliminary observations on the tax aspects of Esports within the Italian legal framework
Revista Brasileira de DireitoThis contribution, with some adaptations, reiterates the intervention of Prof. Fabio Saponaro at the conference “International Taxation, between Sport, Esports, and Gaming,” organized by the University of Salento (Italy) on March 7, 2024.
Fabio Saponaro
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As climate change and environmental deterioration continue to escalate due to substantial CO2 emissions, nations worldwide are implementing approaches to alleviate CO2 emissions and accomplish carbon neutrality (CNE) goals. The current study examined CNE objectives for five selected nations in Africa, spanning from 1990 to 2022.
John Wiredu +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar +2 more
wiley +1 more source
The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson +5 more
wiley +1 more source
Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang +4 more
wiley +1 more source
Financing child rights in Malawi. [PDF]
BMC Public Health, 2023 Etter-Phoya R +9 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer +2 more
wiley +1 more source