Results 141 to 150 of about 5,425 (299)

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

Corporate 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, Fauzia Jabeen, Sherine Farouk, Safiya Mukhtar Alshibani   +3 more
wiley   +1 more source

An annotated bibliography of tax compliance and tax compliance costs

An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax ...
James, Simon, Edwards, Alison
core   +1 more source

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

Corporate 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

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza, Laura Proença Guimarães, Maria Auxiliadora Drumond   +2 more
wiley   +1 more source

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley   +1 more source

Solar Fuels Via Methane Valorization: Thermochemical Pathways, Unified Metrics, and Techno‐Economic Perspectives

ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
A first‐of‐its‐kind review benchmarks three solar methane valorization pathways with unified performance metrics for clean fuel production. Meeting global climate targets and sustainable energy demands requires carbon‐neutral fuels and innovative conversion pathways.
Muhammad Abdulmoez, Amjad Othman, Majid Linjawi, Amro Al‐Qutub   +3 more
wiley   +1 more source

Small business entity tax concessions : through the eyes of the practitioner

, 2012
The often competing imperatives of equity, simplicity and efficiency in the income tax regime, particularly the notion of simplicity, has been most evident within Australia’s small business sector over the last decade.
Marsden, Stephen J., Wilkins, Timothy, Sadiq, Kerrie   +2 more
core  

Orchestration of Climate Action in Municipalities: A Collective Capacity Approach

Environmental Policy and Governance, EarlyView.
ABSTRACT Municipalities are increasingly positioned as key actors in enabling local climate action, yet their ability to mobilise societal actors remains insufficiently understood. This study examines how municipal officials in six Finnish municipalities from different local contexts understand and operationalise collective capacity for climate action,
Maija Faehnle, Hanna Nieminen, Jani P. Lukkarinen   +2 more
wiley   +1 more source

Simplified taxation system in Ukraine: modern realities and prospects for improvement

, 2020
У роботі досліджено теоретичні засади спрощеної системи оподаткування. Проаналізовано тенденції розвитку малого та середнього бізнесу в Україні. Проведено моніторинг податкових платежів від суб’єктів господарювання – спрощенців.
Славіхіна, А.Г.
core  

Steering Industrial Decarbonisation: Explaining OECD Policy Variation

Environmental Policy and Governance, EarlyView.
ABSTRACT The ongoing rise in CO2 emissions driven by energy‐intensive industries highlights the urgent need for targeted policy interventions, with national strategies playing a crucial role in the low‐carbon transition. However, the factors that shape the ambition of industrial decarbonisation policies remain poorly understood.
Ebba Minas
wiley   +1 more source