Results 81 to 90 of about 4,651 (259)

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 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  

Criminal Law Policy In The Application of Restorative Justice Principles In Tax Criminal Investigations

Indonesian Journal of Law and Justice
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, Herlina Manullang, July Esther   +2 more
openaire   +1 more source

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

Principles, Economic and Institutional Prerequisites for Fiscal Decentralization under Conditions of Post-Conflict Reconstruction [PDF]

Problemi Ekonomiki, 2016
The aim of the article is to study principles, economic and institutional prerequisites for fiscal decentralization on post-conflict territories. It is determined that fiscal decentralization is one of the main ways to solve problems of post-conflict ...
Vishnevsky Valentine P. , Rekova Nataliia Yu.   +1 more
doaj  

Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed, Atif Iqbal, Faisal Saeed Malik   +2 more
wiley   +1 more source

Sustaining Circular Innovation Under Volatile Market Conditions: The Critical Role of Industry Platforms

Business Strategy and the Environment, EarlyView.
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang, Julia A. Fehrer, Jonathan J. Baker, Roderick J. Brodie   +3 more
wiley   +1 more source

Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability

Business Strategy and the Environment, EarlyView.
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz, Marisa R. Ferreira, Carina Silva, María Isabel Sánchez‐Hernández   +3 more
wiley   +1 more source

An Indicator‐Based Decision Framework for Circular Bioeconomy Transition in the Steel Industry: Integrating Multiphase Learning and Cooperative Game Modelling

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari, Mohammadreza Sadeghi‐Moghadam, Hannan Amoozad Mahdiraji   +2 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