Results 41 to 50 of about 4,133,341 (191)

Advancing Safety and Sustainability in Nanomaterials Industry: Methodological, Business, and Regulatory Implications

Business Strategy and the Environment, EarlyView.
ABSTRACT The rapid proliferation of chemicals and nanomaterials (CNMs) has resulted in significant cross‐sector innovation, delivering product enhancements such as improved UV protection and waterproof textiles. However, these advances present urgent challenges regarding human safety, environmental hazards, and regulatory compliance. Despite the recent
Alessandra Fiorucci, Mario Miozza, Genc Alimehmeti, Alessandra Bonoli, Angelo Paletta   +4 more
wiley   +1 more source

PRECIOS DE TRANSFERENCIA Y REESTRUCTURACIÓN DE GRUPOS MULTINACIONALES [PDF]

Crónica Tributaria, 2011
En este trabajo se describen algunas de las modalidades más frecuentes de reestructuración de negocios que desde hace ya algunos años vienen acometiendo los grupos multinacionales, así como los cambios en la política de precios de transferencia a través ...
Luis Jones Rodríguez
doaj  

Do Incentive‐Based Policies Reduce Firm‐Level CO2$$ {}_2 $$ Emissions? Evidence From EU Cohesion Policy

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether incentive‐based policies reduce CO2$$ C{O}_2 $$ emissions among beneficiary Italian firms, using project‐level data from European cohesion policy. Exploiting quasi‐random variation in the timing of EU‐funded projects, we apply a staggered difference‐in‐differences design.
Elena Renzullo, Francesco Scotti
wiley   +1 more source

Circular Transformation in the Silk Sector: A Fuzzy Delphi–DEMATEL Analysis of Critical Factors

Business Strategy and the Environment, EarlyView.
ABSTRACT The circular transformation in the silk industry is crucial for enhancing resource efficiency and minimizing waste. Despite growing interest in circularity within the textile sector, the silk industry remains underexplored. This study addresses this gap by systematically assessing the barriers and enablers influencing circular economy adoption
Rabia Hassan, Federica Acerbi, Paolo Rosa, Sergio Terzi   +3 more
wiley   +1 more source

How do countries curb their debt or profit shifting: a systematic literature review

Cogent Business & Management
Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates.
Nurlita Sukma Alfandia
doaj   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza, Laura Proença Guimarães, Maria Auxiliadora Drumond   +2 more
wiley   +1 more source

Thin Capitalisation Safe Harbour Rules: A Proposed Conceptual Legislative Design

Potchefstroom Electronic Law Journal
Current legislation in respect of thin capitalisation is viewed as unclear and complex, which has resulted in both the Davis Tax Committee and National Treasury commenting that thin capitalisation safe harbour rules should be investigated for ...
Lize Goosen, Cecileen Greeff
doaj   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

OECD revision of chapters I-III and IX of the transfer pricing guidelines: some commets on hierarchy of methods and re-characterization of actual transactions undertaken

, 2011
This contribution examines the OECD revision of chapters I-III and IX of the transfer pricing guidelines released on 22 July 2010 and focuses on the hierarchy among the different transfer pricing methods and on the guidance on recognition of actual ...
Maisto, Guglielmo
core  

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong   +6 more
wiley   +1 more source