Results 31 to 40 of about 4,133,341 (191)

Platform Thinking as a Catalyst for Circular Innovation in Low‐ and Medium‐Tech Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT Growing pressures to replace linear with circular models challenge organisations to innovate continuously and to absorb new knowledge. While platform thinking has been examined as an enabler of innovation in high‐tech industries, its relevance in low‐ and medium‐tech industries, like construction, remains underexplored.
Julia Köhler, Sönnich Dahl Sönnichsen, Philip Beske‐Janssen, Christian Thuesen   +3 more
wiley   +1 more source

What Do We Know About Scope 3 Emissions in Small‐ and Medium‐Sized Enterprises? Mapping Current Knowledge and Advancing a Theory–Practice‐Oriented Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu, Okechukwu Okorie, Fatemeh Khosravi, Stuart Connop, Hebba Haddad, Mike Medas   +5 more
wiley   +1 more source

Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics

Business Strategy and the Environment, EarlyView.
ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley   +1 more source

Evaluation of Transfer Pricing Methods in Related-Party Royalty Transactions for Trade Name at PT. ABC

Indonesian Interdisciplinary Journal of Sharia Economics
Global economic growth increases cross-border transactions between affiliated entities. From  tax perspective, this rise challenges in terms of evaluate the arm’s length prices of a transaction between related parties. This research aims to evaluate the
Delfiana Primashinta Iskandar, Arifin Rosid   +1 more
doaj   +1 more source

Pathways to Carbon Neutrality: The Role of Environmental Governance, Environmental Technology, Renewable Energy Transition, and Economic Policy Uncertainty in Africa

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, Emmanuel Nketiah, Simplice A. Asongu, Kingsley Takyi Agyei, Zijie Fan   +4 more
wiley   +1 more source

The Heat Is On: Climate Change–Related Challenges and SMEs' R&D Activities

Business Strategy and the Environment, EarlyView.
ABSTRACT Investing in R&D is a key way for small‐ and medium‐sized enterprises (SMEs) to develop capabilities that are required to respond to climate change–related challenges. However, the extent to which such challenges affect SMEs' R&D activities remains a critical gap in the literature.
Gráinne Gibson, Helena Lenihan, Mauricio Perez‐Alaniz, Christian Rammer   +3 more
wiley   +1 more source

The Role of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations for OECD and non-OECD countries [PDF]

, 2013
The Role of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations for OECD and non-OECD ...
Gevoian, Ielyzaveta
core  

The Impact of Sustainability Labelling on Consumers' Evaluation and Choice of Food Products: A Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT The last five years of research on sustainability labelling, reported in 175 journal articles, documents its effectiveness in increasing consumer choices of more sustainable food products. Some sustainability labels come out as stronger than others and their impact varies across products, countries, and individual consumers, depending on label
John Thøgersen, Lucía Romero‐Verdú, Anne O. Peschel   +2 more
wiley   +1 more source

Compliance Without Transformation: A Systematic Review of Means‐Ends Decoupling in EPR and Implications for UK Packaging Reform

Business Strategy and the Environment, EarlyView.
ABSTRACT Extended producer responsibility (EPR) has been widely adopted across European circular economy governance yet three decades of implementation reveal a persistent and underexplained gap between formal compliance and upstream environmental outcomes.
Cedric Marvin Nkiko, Ken Kaweesa
wiley   +1 more source

Family Firms’ Tax Behavior: The Effect of Brazil’s New Transfer Pricing Rules

Administrative Sciences
This study investigates how family firms adjusted their tax strategies following Brazil’s 2023 alignment with the OECD transfer pricing guidelines, using nonfamily firms as a benchmark.
Cledilson Viana, Sérgio Cruz, Ana Dinis
doaj   +1 more source