Results 211 to 220 of about 4,556,861 (238)

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette   +2 more
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

Improvement of special taxation regimes for individual entrepreneurs and self-employed citizens

Èkonomičeskie Sistemy, 2023
The article is devoted to topical issues of the application of special taxation regimes for individual entrepreneurs and self-employed citizens. A detailed comparative analysis of the use of these regimes in business activities has been carried out.
exaly   +2 more sources

New special tax regime “Automated Simplified Taxation System”

Buhuchet v zdravoohranenii (Accounting in Healthcare), 2022
The article is devoted to the analysis of the draft federal law “An experiment to establish a special tax regime “Automated simplified tax system”. The article considers the relevance of the project, its features and potential, it is shown that only small commercial medical organizations and individual entrepreneurs can apply this regime under a number
O.V. Shinkareva, M.I. Guseynova
openaire   +1 more source

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