Results 41 to 50 of about 1,075 (209)
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
Assessment of tax incentives for contractors in Kenya’s upstream oil and gas legislative framework [PDF]
, 2021 Submitted to the Faculty of Law in partial fulfillment of the requirements for the award of the Master of Laws (LLM), at Strathmore UniversityTax and tax related incentives applicable in Kenya’s upstream oil and gas sector are defined in two main ...
Ahmed, Mohamed Bulle
core +1 more source
ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source
UK Embassy deliberating on obtaining various tax exemptions for Imperial Airways
Notes by various UK Embassy officials discussing the tactics towards be employed to the Department of State in regards to obtaining customs and duty exemption on Imperial Airways and Federal tax on oil and gasoline dating back to ...
Pirie, G. C., A, F., A, A.
core +3 more sources
Digital Technology's Role in Circular Waste Management: A Systematic Review
Business Strategy and the Environment, EarlyView.ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley +1 more source
Tax evasion and widening the tax base in Uganda [PDF]
Uganda still lags behind in its tax collections at the domestic level. For most of the commodities the tax collection effort is not more than 5 percent relative to the statutory rate of 18 percent.
Twimukye, Evarist P. +2 more
core
The effectiveness of tax incentives in attracting Foreign Direct Investment to Ethiopia [PDF]
, 2013 Foreign direct investment plays a significant role in the development process of developing countries. Given this many developing countries particularly, Ethiopia made a number of attempt to attract FDI.
Simret Mamuye Bora
core
Business Strategy and the Environment, EarlyView.ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley +1 more source
Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source