Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal [PDF]
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be
Peter Birch Sørensen
core
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
'Survival-driven' or 'policy-driven'-research on the motivation and economic consequences of the mixed-ownership reform of state-owned enterprises. [PDF]
PLoS OneWang X.
europepmc +1 more source
Media Attention to Climate Change and Investor Flows in US Equity Mutual Funds
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how climate‐related news influences mutual fund investor behaviour in the United States. Although prior research has documented the financial relevance of climate risks, little is known about how media attention to climate change shapes capital allocation across mutual funds.
Laura Andreu +3 more
wiley +1 more source
A double-edged sword: materiality classifications of sustainability topics. [PDF]
Rev Acc StudGöttsche M +4 more
europepmc +1 more source
Shareholder-efficient production plans in multi-period economy [PDF]
We propose an objective for the firm in a general model of production economies extending over time under uncertainty and with incomplete markets. Trading in commodities and shares of stock occurs sequentially on spot markets at all date-events.
Enrico, MINELLI +2 more
core
Platform Business Model Innovation for Sustainability: A Framework for Industry 5.0 Integration
Business Strategy and the Environment, EarlyView.ABSTRACT A comprehensive framework is developed for adopting Platform Business Model Innovation (PBMI) to enhance sustainable performance in the Industry 5.0 (I5.0) era. While PBMI plays a growing role in corporate transformation, tensions persist between profit‐driven objectives and broader sustainability imperatives.
Mohamed Ashmel Mohamed Hashim +3 more
wiley +1 more source
When TCFD Meets TNFD: Can It Revolutionize Corporate Sustainable Risk Management?
Business Strategy and the Environment, EarlyView.ABSTRACT Amid escalating environmental risks, this study explores the novel integration of the Task Force on Climate‐related Financial Disclosures (TCFD) and the Taskforce on Nature‐related Financial Disclosures (TNFD) as a transformative approach to corporate sustainable risk management.
Xiaoyu Liu +3 more
wiley +1 more source
In Vitro and In Vivo Efficacy of Epithelial Barrier-Promoting Barriolides as Potential Therapy for Ulcerative Colitis. [PDF]
BiomedicinesJoelsson JP +7 more
europepmc +1 more source