Results 121 to 130 of about 7,570 (315)
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
Effect of Tax Audit and Investigations Strategies on Tax Deductions at Source/Advance Tax Payment Method in Nigeria (A Study of South East Geographical Zone) [PDF]
, 2023 Ekendu E. Okonye +3 more
openalex +1 more source
Framing Modern Slavery: Do Stakeholders Talk Past Each Other?
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT Modern slavery literature has thus far mostly adopted a downstream perspective, in the sense that researchers investigated corporate actors' responses after the enactment of transparency legislation. The common finding is that corporate disclosure is poor and ineffective, contributing to a failure to eradicate modern slavery.
Sylvain Durocher +2 more
wiley +1 more source
Pengaruh Komite Audit, Profitabilitas, Ukuran Perusahaan Terhadap Tax Avoidance
, 2022 Selvi Diana Rosyidah +2 more
openalex +2 more sources
To What Extent Does ESG Performance Influence Board Engagement in Acquisition Activity?
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between boards and corporate acquisition activity. Specifically, we posit that boards with directors who have been politicians positively influence the propensity to pursue acquisitions and that ESG performance (divided into environmental, social, and governance scores) moderates this relationship.
Leticia Pérez‐Calero +4 more
wiley +1 more source
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
Mandatory Book Tax Conformity and Its Effects on Strategic Reporting and Auditing
, 2018 Felix P. Niggemann
openalex +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez +3 more
wiley +1 more source