Results 91 to 100 of about 1,875 (258)
Value added tax under the simplified taxation system: consequences for business and budget
Вестник университетаThe emergence of special tax regimes in the Russian tax system is directly related to the development of small and medium-sized enterprises (hereinafter referred to as SME).
N. Z. Zotykov
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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 +4 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
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The role and the meaning of unique register small and medium enterprises
Вестник университета, 2017 The article analyzes measures of support small and medium enterprises. The author considers unique register of small and medium enterprises and substantiates the necessity of including additional information. Key‘s indicator should be tax regime.
M. Tipalina
doaj
Фінансово-кредитна діяльність: проблеми теорії та практикиThe reform of the simplified taxation system is one of the important goals of the state's financial policy, as set out in the National Revenue Strategy until 2030 and Ukraine's integration into the European economic area. The current simplified taxation
Andriy Krysovatyy +5 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
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Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
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The role and the meaning of unique register small and medium enterprises
Вестник университета, 2019 The article analyzes measures of support small and medium enterprises. The author considers unique register of small and medium enterprises and substantiates the necessity of including additional information. Key‘s indicator should be tax regime.
M. Tipalina
doaj
BeneficiumThis article examines the fiscal instruments of preferential economic regimes implemented within the framework of territorial development policy in the Russian Federation, as well as analyzes their role in ensuring sustainable socio-economic development ...
Tatiana. V. Kudryashova / Татьяна В. Кудряшова +1 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
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