Results 111 to 120 of about 30,752 (280)
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne +3 more
wiley +1 more source
Conflict of interests in declaring state/regional loss of tax income in Indonesia
, 2023 I Nyoman Wara +2 more
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The transition towards a circular economy requires companies to innovate their ways of doing business by giving rise to circular business models (CBMs). The literature on the topic is wide with a focus on both macro and micro aspects. However, only a few studies in CBM research have attempted to adopt an integrated micro–macro perspective ...
Francesco Cafforio +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison +3 more
wiley +1 more source
LINK BETWEEN FINANCIAL AND TAX REPORTING OF INCOME TAX ON ENTREPRENEURIAL ACTIVITY [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieIn this research, a study is carried out regarding the connection between the financial reporting of the entities and the tax reporting of the taxpayers regarding the income tax from the entrepreneurial activity.
LAZARI LILIANA, VIERU ROMAN
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir +3 more
wiley +1 more source
Distributional effects of public social spending in Argentina, with emphasis on education and health
Actualidad Económica, 2013 This paper analyzes the distributive incidence of Public and Social Expenditure in Argentina, using the approach of the incidence of the benefits of spending.
A. Daniela Cristina, Ariel A. Barraud
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