Results 121 to 130 of about 239 (201)

The single tax for entities under the simplified taxation system is not “single”

Analytical and Comparative Jurisprudence
У статті розглядається питання: чи дійсно платники єдиного податку звільняються від сплати інших податків і зборів, які прямо чи опосередковано пов’язані з провадженнях їх господарської діяльності, та чи може єдиний податок при сучасній організації податкових відносин вважатися по-справжньому «єдиним» для його платників. З цією метою здійснено правовий
openaire   +3 more sources

Simplified taxation system for small business in 2016

Student science of the XXI century, 2016
Anna Dmitrievna Gorkovenko, Elizaveta Sergeevna Chernyh   +1 more
openaire   +1 more source

Frugal Innovation as a Strategic Mechanism Linking Learning, International Growth Orientation, and Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how international growth orientation and organizational learning capability jointly influence frugal innovation and organizational performance. Survey data were collected from 342 manufacturing firms in Santa Catarina (Southern Brazil) and analyzed using partial least squares structural equation modeling and multigroup ...
Júlia Quintino Sant'Ana, Giancarlo Gomes, Joaquin Alegre, Paula Gulart Munhoz   +3 more
wiley   +1 more source

Government Subsidies for Industrial Symbiosis: Is It Always Worth It? Assessing Effectiveness and Efficiency Through Agent‐Based Modeling

Business Strategy and the Environment, EarlyView.
ABSTRACT Policy intervention can be a driver for industrial symbiosis (IS). However, given the wide variety of policy instruments available, policymakers should be guided in the policy design process to ensure that their intervention is effective and efficient. In this paper, we propose an agent‐based (AB) model intended to assess the effectiveness and
Melissa Mollica, Alberto Nastasi, Luca Fraccascia   +2 more
wiley   +1 more source

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte, Ewald Aschauer, Helmut Pernsteiner   +2 more
wiley   +1 more source

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

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

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