Results 151 to 160 of about 1,923 (291)

Tax Neutrality and Business Taxation in Russia

, 2002
The work consists of 4 parts.The first part is to determine the relevant aspects of tax neutrality. This is followed by an assessment of the General taxation of profits in Russia in terms of its impact on economic decisions.
Kiesewetter, Dirk
core  

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram, Irmak Aksoy, Yavuz Selim Balcıoğlu   +2 more
wiley   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations

Business Strategy and the Environment, EarlyView.
ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley   +1 more source

Soil Lead Risks Associated With Urbanization Histories in Springfield MA and Hartford CT, USA. [PDF]

Geohealth
Perdrial N, Walser SL, Sirkovich EC, Richardson JB, Cope M.   +4 more
europepmc   +1 more source

Why the Henry Review Fails on Family Tax Reform [PDF]

While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test.
Patricia Apps
core  

Fueling Tomorrow: Scenario Planning for the Future of Gas Stations

Business Strategy and the Environment, EarlyView.
ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa, Fabiano Armellini, Jean‐Marc Robert   +2 more
wiley   +1 more source

A conflict of visions in nutrition science: polarization, power, and the case of Ultra-Processed Foods. [PDF]

Front Public Health
Ullian K.
europepmc   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Social networks affect redistribution decisions and polarization. [PDF]

PNAS Nexus
Tsvetkova M, Olsson H, Galesic M.
europepmc   +1 more source