Results 91 to 100 of about 4,651 (259)

The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez   +4 more
wiley   +1 more source

Does Stakeholder Pressure Promote Green Innovations and Performance of Agribusiness Companies?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The sustainability of agribusiness companies is guided by multiple, sometimes paradoxical, interests. Green innovation is strategic for sustainable development; however, literature shows inconsistencies regarding its impact on environmental and economic‐financial performance.
Vanderlei dos Santos   +4 more
wiley   +1 more source

SOME CHALLENGING ASPECTS OF THE IMPLEMENTATION OF FAIRNESS PRINCIPLE IN TAX LAW OF RUSSIA AND MEASURES TO OVERCOME THEM

open access: yesГуманитарные и юридические исследования, 2021
The article notes the actualization of the problem of justice in the field of legal regulation of taxation at the present stage. The article studies the approaches that serve as criteria for the construction of a fair tax system from the perspective of ...
Mariya Kojlova
doaj  

The Role of Institutional Pressures in Technology Adoption for Low‐Carbon Manufacturing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Existing research highlights that the adoption of low‐carbon technologies in manufacturing operations is shaped by the external environment. However, limited understanding exists regarding how technology‐related uncertainty interacts with institutional pressures to influence firms' adoption strategies.
Diellza Salihu   +2 more
wiley   +1 more source

JURIDICAL REVIEW FULFILLMENT OF JUSTICE PRINCIPLES IN ELIMINATION OF TAX SANCTIONS IN LAW NUMBER 11 OF 2016

open access: yesRiau Law Journal, 2019
The objectives of this research are to know: (1) the fulfillment of the principle of justice for the elimination of tax sanctions in Law number 11 of 2016 concerning tax amnesty; (2) forgiveness which eliminates tax sanctions from a justice perspective.This research is a type of normative research, namely a process to find the rule of law, legal ...
openaire   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi   +2 more
wiley   +1 more source

Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley   +1 more source

Tax residency of forcibly displaced persons: alignment with the fundamental principles of justice and legal certainty

open access: yesAnalytical and Comparative Jurisprudence
The issue of determining the tax residence of refugees has become increasingly relevant in light of rising global mobility and systemic instability caused by wars, disasters, and humanitarian crises. Traditional approaches to determining individual tax residence are predominantly based on formal criteria - such as the number of days of physical ...
openaire   +3 more sources

Poverty, redistribution, and the middle class: redistribution via probability distributions vs. redistribution via the linear income tax system

open access: yesFrontiers in Sociology
It has been known for a long time that (1) when graphs of income amount on income relative rank for two income distributions intersect twice, three “transfer groups” are generated, with the poorest and richest both gaining under the same alternative ...
Guillermina Jasso
doaj   +1 more source

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