Results 91 to 100 of about 388,781 (308)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
European Union, cross-border business activities and treaties on avoiding double taxation [PDF]
Megatrend Revija, 2018 The development of the European Community and the founding of the European Union (EU) led to the new legal order in Europe. Supremacy of the EU law, Community loyalty, fundamental freedom and the principle of non-discrimination caused specific treatment ...
Stojanović Snežana R.
doaj
Alabama Faith Council Statement on Obstacles to Just Government [PDF]
, 2008 In 1963, the Reverend Martin Luther King, Jr. wrote the following in a letter to fellow clergy about segregation while in the Birmingham City jail: "Injustice anywhere is a threat to justice everywhere." While Alabama's segregationist laws have been ...
core
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
Evaluating Rawls: Equality in the Family [PDF]
, 2012 This paper examines the latest developments in feminist critiques of the seminal Theory of Justice, written by John Rawls, the late preeminent American moral philosopher.
Griffith, Devan
core +1 more source
Tax Non-avoidance as a Missing Piece of the Puzzle in the CSR Agenda in Poland [PDF]
, 2015 The commitment not to engage in tax avoidance – to refrain from using aggressive tax planning techniques – has not become part of the corporate social responsibility agenda in Poland.
Filipczyk, Hanna
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Asian Journal of Social and HumanitiesThis research analyses the implementation of judges' decisions on law enforcement of taxation crimes in Indonesia and identifies ideal criminal law policies to achieve legal certainty. The method used is normative juridical with analytical descriptive approach, which is supported by the theory of judicial power, theory of legal certainty, and theory of
Soesilo Soesilo +2 more
openaire +2 more sources
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Pemberian Insentif Pajak Penghasilan di Bidang Penanaman Modal dalam Perspektif Teori Hukum
Nagari Law Review, 2019 Tax has an important role in the governance of the state, including Indonesia which relies on tax revenues, to accelerate the creation of public welfare and the achievement of state objectives, as stated in the Preamble of the 1945 Constitution.
Batara Mulia Hasibuan
doaj +1 more source