Results 101 to 110 of about 388,781 (308)
Influencing Public Policy in the Digital Age: The Law of Online Lobbying and Election-Related Activities [PDF]
Examines what is permissible for 501(c)(3)s, 501(c)(4)s, and 527s in using social media, blogs, e-mail lists, Web sites, social networking sites, and other communication technologies under laws that govern advocacy and political activity by ...
core
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
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
Green Ambiguity Shapes Sustainable Investing
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Tax law is a powerful tool to force taxpayers to comply with their tax obligations. This research uses descriptive analysis that describes the applicable laws and regulations related to criminal law policies in the application of the principle of restorative justice in tax criminal investigations. The purpose of tax audit is as a law enforcement effort
Andrew Sibarani +2 more
openaire +1 more source
The Rise of Bank Prosecutions [PDF]
Before 2008, prosecutions of banks had been quite rare in the federal courts, and the criminal liability of banks and bankers was not a topic that received much public or scholarly attention.
Garrett, Brandon L.
core +2 more sources
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
The Methodological Bases for the Development of the Country’s Tax Policy [PDF]
The article is devoted to the problems of determining the methodological bases for the development of the country’s tax policy. The institutional powers of the main regulators of tax policy are defined.
Kaneva Tetiana V., Kryvonos Dmytro A.
doaj +1 more source

