Results 161 to 170 of about 17,606,937 (278)

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

Informal Sector and Taxation [PDF]

In this paper, we present a model of tax evasion in the presence of imperfect auditing. We show that there is a clear link between the degree of observability associated with a given taxpayer or activity and that taxpayer’s optimal declaration strategy ...
Jellal, Mohamed
core  

Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty

Business Strategy and the Environment, EarlyView.
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer, Alexander Stierstorfer, Florian Gilljam   +2 more
wiley   +1 more source

Social networks affect redistribution decisions and polarization. [PDF]

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

Consumption Taxation in a Digital World: A Primer [PDF]

The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments.It is argued that destination-based ...
Ligthart, J.E.
core  

Towards Strong Sustainability: Exploring Reconfigurations of Sufficiency‐Oriented and Regenerative Business Models

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen, Katrin Pakizer, Maren Kropfeld, Nancy Bocken   +3 more
wiley   +1 more source

Inequality aversion and prosocial punishment: Evidence from a one-shot public goods game. [PDF]

PLoS One
Andersson PF, Testori M, Lo Iacono S.
europepmc   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

A linear programming model for power system planning with hydrogen integration. [PDF]

Sci Rep
Zaiter I, Sleptchenko A, Mayyas A, Jaradat R, Mezher T.   +4 more
europepmc   +1 more source

Sustainability‐Oriented Purpose: To Be or to Seem? Evaluating How Sustainability‐Oriented Purpose Statements Affect Environmental, Social, and Economic Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Over the past decades, sustainability has emerged as a defining global priority, reshaping firms' role in driving systemic change. In this context, corporate purpose has gained renewed prominence as a key mechanism to align organizational priorities with broader societal commitments.
Lucia Barra, Michele Costagliola di Fiore, Adele Parmentola   +2 more
wiley   +1 more source