Results 71 to 80 of about 2,068 (262)

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Transformation of the regulation of liability for tax offenses in the Russian Federation

Вестник университета, 2019
The issues of changes in the tax legislation of the Russian Federation, the system of regulation of tax control in the application of liability for tax offenses have been raised.
E. L. Gulkova, E. A. Pshenichnova
doaj   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried, Liz Wanless, Timothy Kellison   +2 more
wiley   +1 more source

Determinants of the use of tax consultant services by corporate taxpayers

Jurnal Akademi Akuntansi
Purpose: This study analyzes the determinants influencing the use of tax consultant services among corporate taxpayers in Kupang City, Indonesia, focusing on tax knowledge, perceptions of tax consultants, perceptions of Account Representatives, and tax ...
Herry Aprilia Manubulu, Angela Merici Minggu, Mallia Trisonya Sinaweni   +2 more
doaj   +1 more source

Audit, Gender, and Taxes

Jurnal Akuntansi dan Keuangan
This research examines the relationship between CEOs’ gender and the presence of top-tier external auditors, specifically those from the Big Four, with corporate tax avoidance practices in Indonesia. Based on agency theory and considering Indonesia's unique institutional landscape, where women remain underrepresented in executive leadership, the study ...
Nurul Fitriani, Selma Putri Safira
openaire   +1 more source

Do Big Data Analytics and Artificial Intelligence Enhance Corporate Sustainability? The Moderating Roles of Regulation and Management Support

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu, Li Kaodui, Linrong Zhang   +2 more
wiley   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

Tax audits: definition and methods.

Хабаршысы. Экономика сериясы, 2016
The article reveals information about the tax audit. Under the audit refers to the independent audit of the accounting statements of the audited entity for the purpose of expressing an opinion on reliability of such reporting.
M. G. B. K. Baydauletov Akylbayeva
doaj