Results 191 to 200 of about 6,419 (305)

The Tax-Foundation Theory of Fiat Money [PDF]

open access: yes
A government can promote the use of an object as the general medium of exchange by accepting it in tax payments. I prove this old claim in a dynamic model and compare the mechanism to convertibility.
Dror Goldberg
core  

Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Understanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles.
Marianna Delegach   +2 more
wiley   +1 more source

Social justice for adults with high body weight: a systematic review. [PDF]

open access: yesInt J Equity Health
Weidinger IS, Renelt LJ, Hansen SL.
europepmc   +1 more source

Progressive Law in Indonesian Tax Legislation Reform: Balancing Tax Orientation and Substantive Justice [PDF]

open access: yes
This study examines the legal orientation of Indonesian tax legislation, which has historically emphasized the budgetary function of taxation as the primary instrument of state revenue.
Bambang Sujatmiko, Zainal Arifin Hoesein
core  

Sustainability Transitions in SMEs: Investigating Net‐Zero Adoption, Carbon Footprint Reduction, and Performance Outcomes

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research empirically validates an integrated framework that explains net‐zero‐emission adoption among Small and Medium Enterprises (SMEs) in the United Arab Emirates (UAE). Extending the Technological‐Organizational‐Environmental (TOE) framework with the Triple Bottom Line (TBL) perspective, the research explains how internal capabilities
Alanood Alremeithi   +3 more
wiley   +1 more source

Fintech Policy and the Rise of Green Technological Inventions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Technological transformation can enhance enterprises' green invention by promoting knowledge spillovers, alleviating financial constraints, and supporting innovative business models. Within this framework, our study investigates the effect of technological infrastructure construction on green technology invention, using the ‘Fintech China ...
Tao Huang   +3 more
wiley   +1 more source

Whose bias gets coded? Psychology's role in decolonizing AI. [PDF]

open access: yesFront Psychol
Lakshmi S D   +5 more
europepmc   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

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