Results 131 to 140 of about 18,987,989 (212)

Are taxpayers' charters 'seducers' or 'protectors' of public interest? Australia's experience [PDF]

, 2005
This paper uses Australian data from two national random surveys to show that citizens’ ratings of their tax authority’s performance on adhering to the principles of a Taxpayers’ Charter provide useful information for assessing the level of resistance ...
Braithwaite, Valerie, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
core  

Profits, Image, and Sustainability in Plastic Waste Recycling Behavior

Business Strategy and the Environment, EarlyView.
ABSTRACT Plastic waste is an environmental and public health concern. In the agricultural sector, plastic waste handling is largely unregulated. Using survey data from horticultural firms, we investigate a previously unexplored relationship between a firm's decision to voluntarily discard recyclable plastic containers and the firm's perception about ...
Yawotse Nouve, Wojciech J. Florkowski
wiley   +1 more source

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

Business Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping, Amr ElAlfy, Jeffrey Wilson, Olaf Weber   +3 more
wiley   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

Business Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang, Chante Jian Ding, Abdullahi D. Ahmed   +2 more
wiley   +1 more source

The multiplicity of taxpayer identities and their implications for tax ethics [PDF]

, 2015
It is argued that many social factors (ethics, norms, legitimacy) affecting tax compliance derive their meaning and potency from taxpayers’ identities, the way they position themselves socially relative to other taxpayers, and the tax authority.
Wenzel, Michael, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
core  

From Capital to Green Innovation: Corporate Venture Capital as a Vehicle for Sustainable Organizational Learning

Business Strategy and the Environment, EarlyView.
ABSTRACT As increasing stakeholder pressure pushes firms to embed sustainability into their strategies, this study explores how corporate venture capital (CVC), a key corporate entrepreneurship instrument, supports corporate parents to learn from sustainable startups.
Louisa A. Müller, Julian D. Hüfner, Dominik K. Kanbach   +2 more
wiley   +1 more source

Consumers Behavior and Awareness on Packaging Waste Management for Circular Economy: Theoretical vs. Empirical Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Transition of consumption models towards a circular economy is fundamental, particularly in the food packaging sector, which generates a high proportion of waste. In this context, consumers play a fundamental role, especially at the domestic level through separate waste collection, to limit the use of virgin materials and facilitate the reuse ...
Maria Vittoria Rizzo, Roberta Stefanini, Lisa Orza, Francesca Pezzani   +3 more
wiley   +1 more source

Financing the Twin Transition: How Patent Pledges Leverage Intangible Assets for Digital–Green Synergistic Transformation

Business Strategy and the Environment, EarlyView.
ABSTRACT Against the backdrop of aligning digital expansion with green growth objectives, exploring effective financial support pathways for firms' digital–green synergistic transformation (DGST) holds significant theoretical and practical value. This study examines the impact, mechanisms, and heterogeneity of patent pledge financing on firms' DGST ...
An Pan, Puyu Mi, Yijiao Shi, Xunpeng Shi
wiley   +1 more source

From Cosmetic Standards to Circular Value: A Systematic Review of Business Strategies for Suboptimal Foods

Business Strategy and the Environment, EarlyView.
ABSTRACT Suboptimal foods, that is, safe and nutritious products that deviate from market standards because of cosmetic defects, packaging damage, or proximity to date labels, constitute a major source of avoidable food waste. Evidence on how firms can reduce this waste and capture value still remains fragmented across disciplines and supply‐chain ...
Marilena Gemtou, Stelios Tsafarakis, Spyros Fountas   +2 more
wiley   +1 more source

Barriers to Engagement in Circular Business Models Among Small and Medium‐Sized Enterprises: Evidence From the Irish Construction, Manufacturing and Retail/Wholesale Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT Although circular business models (CBMs) are central to the circular economy (CE) transition, their adoption among small and medium‐sized enterprises (SMEs) remains limited, and evidence on barrier variation across CBMs and sectors is scarce. This study examines barriers to engagement in five CBM activities, spanning secondary raw material use,
Gordon Sirr, Bernadette Power, Geraldine Ryan, John Eakins   +3 more
wiley   +1 more source