Results 151 to 160 of about 19,300,577 (301)
Advancing Industrial Symbiosis: The Dynamic Role of Public Organisations
Business Strategy and the Environment, EarlyView.ABSTRACT Industrial symbiosis is a key circular economy strategy that relies on collaboration among diverse actors to turn residual streams into new value. Although prior research acknowledges supportive public‐sector involvement, there is a lack of understanding of how public organisations' roles evolve over time as industrial symbiosis initiatives ...
Henrik Drugge, Wiebke Reim
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite considerable costs associated with environmental certifications, fashion organisations consistently adopt multiple schemes to address sustainability challenges. As key mechanisms of sustainability governance, certifications expand legitimacy signalling opportunities, yet questions remain about their practical implementation and ...
Josephine Alice Mckenzie +2 more
wiley +1 more source
, 2019 Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
core
Forward‐Looking ESG Relevance and Corporate Performance: Evidence From Credit Ratings
Business Strategy and the Environment, EarlyView.ABSTRACT How does the relevance of ESG issues relate to firm performance, and does ESG relevance moderate the relationship between ESG engagement and firm financial outcomes? Using a novel indicator introduced by Fitch Ratings, we provide new empirical evidence to answer these questions.
Alper Kara +2 more
wiley +1 more source
Improving the Legal Framework for Applying the Simplified Tax System
Economics, taxes & law, 2020 openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition toward a circular economy requires analytical approaches capable of capturing the interdependence between resource consumption, material circularity, and economic efficiency rather than assessing these processes through isolated indicators. This study develops and empirically evaluates the Consumption–Circularity–Efficiency (CCE)
Puiu Lucian Georgescu +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT A low‐carbon transition cannot succeed while a substantial share of business activity remains beyond the effective reach of regulation. This study examines how informality and the business environment shape carbon emissions and whether regulatory quality conditions the environmental consequences of informal production.
Teng Ma +3 more
wiley +1 more source
Food emissions taxes can deliver health and environmental benefits with limited leakage. [PDF]
Nat FoodBouyssou CG +4 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of the shadow economy (SE) on environmental fiscal capacity (environmental tax revenue, public environmental expenditure, and biodiversity expenditure) and the moderating role of financial technology (FinTech) across OECD countries over 2004–2022.
Sami Ur Rahman +3 more
wiley +1 more source
Taxpayers' perceptions and behavioral responses to GST 2.0 slab rationalization: evidence from MSMEs in the Indian automobile industry. [PDF]
Front PsycholSundari RM, Saravanabhavan N.
europepmc +1 more source