Results 131 to 140 of about 5,425 (299)

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

Managing Traffic Congestion Pricing, the Associated Equity Issues, and Establishment of Sustainable Funding for Transportation Infrastructures

Logistics, Supply Chain, Sustainability and Global Challenges
Road traffic congestion, partly resulting from inefficient land use plans and the inadequacy of existing transportation infrastructure to transport people from various origins to various destinations, using the same paths, at the same time (without delay)
Mofolasayo Adekunle
doaj   +1 more source

Enhancing tax literacy among South African small business owners

Acta Commercii
Orientation: Small enterprises are vital contributors to South Africa’s economy, yet many continue to struggle with the complexities of tax compliance.
Priviledge Cheteni, James Lappeman, Herrison Matsongoni, Ikechukwu Umejesi   +3 more
doaj   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni, Lucio Masserini, Zeila Occhipinti, Roberto Verona   +3 more
wiley   +1 more source

Tax Support of Small Enterprises Activity in Ukraine

Problemi Ekonomiki, 2015
The purpose of the article is to evaluate the importance of small enterprises for the economic development of Ukraine and determine priorities of their stimulation.
Pronoza Pavlo V
doaj  

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

SIMPLIFIED TAX SYSTEM AS AN INSTRUMENT FOR DEVELOPMENT OF SMALL BUSINESS [PDF]

Theoretical & Applied Science, 2015
openaire   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

ACCOUNTING OF FIXED ASSETS AT ENTERPRISES WITH A SIMPLIFIED TAX SYSTEM

Chronos Journal, 2020
openaire   +1 more source

The Ukrainian Tax System

, 2006
Our discussion intends to present the Ukrainian tax system. This goal is justified by the very limited knowledge of the topic, despite the Ukraine being one of Poland’s largest neighbours, both regarding the size of her territory and the number of ...
Marczak, Jarosław, Marczak, Jaroslaw
core