Results 181 to 190 of about 19,441 (247)

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Regulatory Territory and General Deterrence Across Borders: Swiss Banks' Territorial Self-Categorizations and Responses to U.S. Extraterritorial Law Enforcement. [PDF]

Adm Sci Q
Reuter E, Überbacher F, Scherer AG.
europepmc   +1 more source

Citizens Perceptions of Tax Authorities and Tax Efficiency

IMF Working Papers
openaire   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

Determinants of technology-based SMEs' ability to attract talent with a Master's degree: Case study of a city in Northeast China. [PDF]

PLoS One
Chen G, Xu L.
europepmc   +1 more source

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

Business Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su, Chunyu Liu, Shucheng Duan, Taewoo Roh   +3 more
wiley   +1 more source

Barriers and Facilitators to Enforcing E-Cigarette Regulations for Online Sales. [PDF]

Nicotine Tob Res
Lee SC, Chadwick G, Kruse GR, Stover M, Haqq L, Lee B, Levy DE.   +6 more
europepmc   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

Facilitators and barriers of implementing sin-tax policies: a scoping review. [PDF]

BMC Public Health
Najafi M, Dehnavi H, Shams L, Wakde T, Rajaee R, Shahmoradi S, Javadinasab H.   +6 more
europepmc   +1 more source

Addington Author of Modern Income Tax

TAX and LAW, 2013
null Albert Farnsworth, null 황남석
openaire   +1 more source