Results 121 to 130 of about 17,606,937 (278)

Conceptualising Supply Chain Resilience Within Social Enterprises

Business Strategy and the Environment, EarlyView.
ABSTRACT This research seeks to conceptualise supply chain resilience (SCRes) in a social enterprise (SE) context, focusing on SEs with a social mission to tackle food insecurity and food poverty. Despite the increasingly mature field of SCRes and awareness of the critical role SEs play in tackling social challenges such as food poverty, no studies ...
Alexander James Jones, Helen Walker, Yingli Wang, Ken Peattie   +3 more
wiley   +1 more source

Digital Transformation of Tax Law Principles

Journal of Digital Technologies and Law
Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and ...
O. I. Lyutova
doaj   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

VAT & the Platform Economy: EU Framework and Southeast Europe’s Compliance Strategy

Collection Regional Law Review
New business models, born and further sophisticated through digital technology, have significantly affected and redefined the digital economy, leading to the phenomenon known as platformization. In December 2022, the EU introduced the “VAT in the Digital
Lejla Ramić
doaj   +1 more source

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried, Liz Wanless, Timothy Kellison   +2 more
wiley   +1 more source

Business in the new fiscal environment: innovations in taxation in 2025

Вестник Северо-Кавказского федерального университета
Introduction. The second half of 2024 was marked by a large-scale transformation of the tax code. The innovations affected almost every payer: individuals, entrepreneurs using both the simplified taxation system and the basic one.
V. V. Roshchupkina, M. V. Roshchupkin
doaj   +1 more source

Goal Displacement and Goal Conflicts in Circular Innovation Initiatives: Types and Mitigation Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim, Johan Frishammar, Debadrita Panda   +2 more
wiley   +1 more source

Modern approaches to the administration of the simplified taxation system in Ukraine [PDF]

У роботі досліджено соціально-економічні відносини, що виникають між державою та платниками податків у процесі функціонування спрощеної системи оподаткування, формування пропозицій щодо вдосконалення адміністрування та механізму функціонування спрощеної ...
Ivashchuk, Pavlo Oleksandrovych, Іващук, Павло Олександрович   +1 more
core   +2 more sources

Simplified taxation system in Ukraine: modern realities and prospects for improvement

, 2020
У роботі досліджено теоретичні засади спрощеної системи оподаткування. Проаналізовано тенденції розвитку малого та середнього бізнесу в Україні. Проведено моніторинг податкових платежів від суб’єктів господарювання – спрощенців.
Славіхіна, А.Г.
core  

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source