Results 71 to 80 of about 13,801 (316)
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Audit, tax compliance and undeclared work: an empirical analysis [PDF]
To encourage tax compliance towards the Italian tax contributive system, the Italian Social Security Institute (INPS) develops a number of audits intothe Italian firms.
Edoardo Di Porto
core
Angel Investor Tax Credit Program
, 2020 "November 2020." "An Economic Development Incentive Evaluation Report Presented to the Legislative Post Audit Committee"--Cover."Our audit objective was to answer the following question: 1.
core
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Tax Audits, Tax Rewards and Labour Market Outcomes
Economies, 2023 This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules. Intuitively, the simultaneous presence of penalty and reward amplifies the role of auditing, since tax audits ...
openaire +3 more sources
The Impact of Audit Risk, Materiality and Severity of Ethical Decision Making: An Analysis of the Perceptions of Tax Agents in Australia [PDF]
This paper focuses on the role of the tax agent as a preparer of tax returns and provider of professional tax advice under a system based on self-assessment principles. In particular it recognises the competing pressures under which tax agents attempt to
Malcolm Smith +2 more
core
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Standard Audit File for Tax – SAF-T
Considering the role of SAF-T Standard Audit File for Tax (D406) in terms of taxpayers’ relation with the National Agency of Fiscal Administration and the fact that, starting with January 1, 2025, a significant category of taxpayers will be required to ...
Elena STĂNCIULESCU
core +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source