Results 51 to 60 of about 906 (232)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez +1 more
wiley +1 more source
An analysis of the Davis Tax Committee's proposals on inter-spousal transactions
, 2019 MCom (Taxation), North-West University, Potchefstroom Campus, 2019In the 2014 national budget speech, National Treasury announced that a tax review committee headed by Judge Dennis Davis, namely the Davis Tax Committee was established and that this ...
Ingram, J.H.
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Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò +3 more
wiley +1 more source
The regulation of excise duty in the european union.
, 2009 Excise duty is a one-off indirect tax levied on specific goods produced for consumption. Having as an aim the creation of effective single market of the European Community with free movement of goods and market relations undistorted by the differences in
Dermeikytė, Birutė,
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Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
Analysis of tariff and tax policies in Bangladesh : a computable general equilibrium approach [PDF]
The prime objectives of the study are to analyse the effects of tax and tariff policies in Bangladesh. Toward this end, different variants of computable general equilibrium models are developed and used to assess the distributional consequence of tax ...
Khondker, Bazlul Haque
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Assessment of tax incentives for contractors in Kenya’s upstream oil and gas legislative framework
, 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
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How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López +3 more
wiley +1 more source
Incidence of Value Added Tax (Vat) in the Developing Countries: A Case in Bangladesh [PDF]
, 2011 VAT is a broad-based tax levied at multiple stages of production (and distribution) with - crucially taxes on inputs credited against taxes on output.
Faridy, Nahida, Sarker, Tapan
core +1 more source
Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Understanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles.
Marianna Delegach +2 more
wiley +1 more source