Results 131 to 140 of about 17,735,501 (279)
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
The threat of taxation: Management by responsive regulation [PDF]
, 2005 This paper analyses taxpaying as a threatening experience that intrudes on freedom and financial well-being. A new model (ROAM – regulation through self, oppression and autonomy) is proposed to explain why enforcement activity by tax authorities can ...
Murphy, Kristina +4 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Green Hydrogen for Public Transportation: Insights From an ABM and From Palma de Mallorca Case Study
Business Strategy and the Environment, EarlyView.ABSTRACT The development of green hydrogen (GH2) value chains is crucial for decarbonizing sectors such as transport and industry. Their emergence, however, requires coordination among diverse actors, technologies, and regulations, which traditional analytical approaches struggle to capture.
Roberta De Cristofaro +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu +2 more
wiley +1 more source
The Problems and Directions for Improving the Functioning of the Simplified Taxation System
Business InformEnsuring the sustainable development of the national economy requires government authorities to seek effective solutions in the field of taxation. The main functions of taxes are fiscal and regulatory, and achieving their effective implementation has led to the identification of two subsystems in taxation: the general system and the alternative ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study demonstrates how a profitable, lean, and environmentally responsible e‐waste reverse logistics system can be designed using integrated Operations Research (OR) techniques. Addressing the growing urgency of responsible consumption (UN SDG 12) and the projected rise of the e‐waste sector to USD 137.60 billion by 2029, the research ...
Sheeba Pathak, Hajar Fatorachian
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation -- notably, raising revenue, redistributing income, and correcting externalities -- and the ...
Louis Kaplow
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