Results 61 to 70 of about 906 (232)
From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
Controversies Over Imposing a Tax on the Incomes of Church Corporate Bodies in the Years 1945-1989
, 2019 The article is concerned with the problem of imposing a tax on the Roman-Catholic Church in the period between the end of World War II and the regulation of the State-Church relations in 1989.
Tyrakowski, Marek
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A review of Federal income taxation developments affecting active duty military personnel, 1862-1949. [PDF]
, 1964 Members of the United States military forces on active duty have the same responsibilities as other citizens in the payment of federal income taxes. Because of the nature of their service, however, certain special advantages and exemptions have accrued ...
Jurkowski, Joseph A.
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
A study of the recommendations of the third commission on taxation to extend annual taxes on residential property to principal private residences [PDF]
, 2010 The Report of the Commission on Taxation 2009 recommends the introduction of an annual property tax on principal private residences while at the same time zero rating stamp duty on the transfer of principal private residences.
Farrell, Mary
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Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino +2 more
wiley +1 more source
Tax evasion and widening the tax base in Uganda
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
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source
Capitol Update piece on the reaction to Gov. LePage\u27s controversial tax propos
, 2012 Capitol Update piece on the reaction to Gov. LePage\u27s controversial tax proposal. Some feel that more people are negatively impacted by high property taxes than personal taxes and Garrett Martin of the Maine Center for Economic Policy called the ...
Leary, Mal
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley +1 more source