Results 211 to 220 of about 431,279 (336)
The Distorting Arm's Length Principle [PDF]
To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm's length principle in corporate taxation and use comparable market prices to 'correctly' assess the value of intracompany trade and royalty income of ...
Christian Keuschnigg +1 more
core
Eco‐Innovation: Drivers and Obstacles for Agriculture Firms in a Developing Country
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable agriculture is becoming increasingly vital for food security and economic growth, particularly as the agricultural sector grapples with challenges posed by climate change. This study, grounded in the environmental innovation theory, resource‐based view, and dynamic capabilities approach, uses logistic and multinomial logistic ...
Nelyda Campos‐Requena +4 more
wiley +1 more source
Protecting Canada's youth from the risks of exposure to gambling advertising. [PDF]
CMAJCharlebois S, Kelly S.
europepmc +1 more source
European Ports as Energy Hubs: A Sustainability Index to Assess Territorial Development
Business Strategy and the Environment, EarlyView.ABSTRACT The capacity of ports to act as energy hubs is increasingly relevant in light of sustainability challenges and global crises like the Ukraine conflict, the COVID‐19 pandemic and energy scarcity. Numerous international and national initiatives are shaping the future of port development to address environmental and economic concerns.
Paolo Mazzocchi +3 more
wiley +1 more source
Sustainable Tax-Based Financing Strategies in the Health Care System: A Scoping Review. [PDF]
Med J Islam Repub IranTaheri G +4 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley +1 more source
Green Entrepreneurial Mindset for a Sustainable Future: Does Environmental Dynamism Have a Say?
Business Strategy and the Environment, EarlyView.ABSTRACT The study investigates the influence of green entrepreneurial behaviour on the ever‐increasing concern to design a sustainable supply chain. The standard scales are utilized for the study, and data collected through online channels are tested for reliability and validity.
Rose Antony +2 more
wiley +1 more source
Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]
World Dev PerspectOcchiali G, Okello O.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat +4 more
wiley +1 more source
Public health impacts of legalizing recreational cannabis use in Canada and the US. [PDF]
World PsychiatryHall W, Fischer B.
europepmc +1 more source