Results 161 to 170 of about 6,419 (305)
Business Strategy and the Environment, EarlyView.ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri +2 more
wiley +1 more source
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 +4 more
wiley +1 more source
Perception of petroleum profits tax compliance in Nigeria. [PDF]
The aim of this research is to examine whether the extent of tax compliance by oil producing companies in Nigeria is determined by the knowledge, remuneration and incentives of government tax officials.
Oremade, Babatunde Timothy
core
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices supported by Industry 4.0 (I4.0) technologies remains limited, despite their strong potential to enhance sustainable performance (SP). Organizations continue to face practical challenges in identifying effective strategies, enabling technologies, and implementation conditions.
Than'a Alsaoudi, Adolf Acquaye
wiley +1 more source
Cadastral Tax in the Context of the Constitutional Principle of Tax Justice
Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia, 2016 openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar +2 more
wiley +1 more source
Journal of Principles Management and BusinessThis study analyzes the compatibility of MSME taxation regulations with Islamic economic principles, identifies structural problems in tax collection, and proposes a reform model for MSME taxation that is just, educative, and inclusive. Using a qualitative approach with literature study, data were drawn from previous studies, scientific publications ...
openaire +1 more source
International Tax Cooperation and Capital Mobility [PDF]
The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernisation of the region. They also create fundamental challenges for national tax authorities.
Valpy FitzGerald
core
Data‐Driven Pathways to Circular E‐Waste Management
Business Strategy and the Environment, EarlyView.ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali +3 more
wiley +1 more source