Results 101 to 110 of about 906 (232)

From Compliance to Competitive (Dis)Advantage? The Transformation of Corporate Sustainability Reporting

open access: yesStrategic Change, EarlyView.
ABSTRACT The tightening of EU sustainability reporting rules has raised a controversial debate between improving corporate transparency and the risk of stifling competitiveness, with ongoing EU‐wide discussions on potential deregulation. We contribute to this debate by examining changes in sustainability reporting practices over time.
Mareike Hockmann, Martin Thomsen
wiley   +1 more source

Revisiting the tax treatment of bidis in India. [PDF]

open access: yesTob Control, 2022
Goodchild M   +4 more
europepmc   +1 more source

From Niche to Mainstream: A Knowledge Exchange Model for Sustainable Housing Adoption

open access: yesKnowledge and Process Management, EarlyView.
ABSTRACT As climate change intensifies the demand for sustainable practices, the residential housing sector remains a critical yet underutilized area for promoting energy efficiency. Although consumer awareness is increasing, sustainable and energy‐efficient (SEE) housing continues to occupy a niche market.
Lianne Foti
wiley   +1 more source

Investment Incentives and Effective Tax Rates in the Philippines

open access: yes
We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and find that general effective tax rates are
Alexander Klemm   +2 more
core  

Opening the Black Box of Nonprofit Reputation and Volunteer Attraction With Supervised Machine Learning

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid   +2 more
wiley   +1 more source

Fundraising as Contracting: Why Nonprofits Accept In‐Kind Donations

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT In‐kind (nonmonetary) donations are a popular form of philanthropy that have received much less scholarly attention than monetary gifts. This study documents the prevalence of types of in‐kind giving and associated organizational practices, then explores links between the perceptions of nonprofit managers, organizational practices, and ...
Elizabeth Searing   +3 more
wiley   +1 more source

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