Results 181 to 190 of about 602,537 (311)

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

Between fiscal returns and social harm: reframing gambling regulation in Kazakhstan through international evidence. [PDF]

Front Sociol
Khamzina Z, Buribayev Y.
europepmc   +1 more source

The Distorting Arm's Length Principle [PDF]

To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm's length principle in corporate taxation and use comparable market prices to 'correctly' assess the value of intracompany trade and royalty income of ...
Christian Keuschnigg, Michael P. Devereux   +1 more
core  

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha, Narain Gupta, Deniz E. Yoruk, Vikas Kumar   +3 more
wiley   +1 more source

Urban poor are the most endangered by socio-natural hazards, but not exclusively: the 2025 Granizal Landslide case. [PDF]

Landslides
Ozturk U, Braun A, Gómez-Zapata JC, Aristizábal E.   +3 more
europepmc   +1 more source

Tax disclosure : firms’ governance characteristics and utilization by tax authorities

Through two archival studies, this dissertation explores the relationship between firm-level governance characteristics and tax disclosures. In addition, a third methodological study provides a framework to value tax disclosures based on a machine learning approach, which subsequently applies this framework to a real-world case.
openaire   +2 more sources

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 more
wiley   +1 more source

Comparison of resident salary and living wage in Canada: a cross-sectional study. [PDF]

Can J Surg
Yin LB, Jiang S, Nadler A, Barr J.
europepmc   +1 more source

Sugar-Sweetened Beverage Tax: The Authors Reply

Health Affairs, 2017
M Arantxa, Colchero, Shu Wen, Ng, Barry M, Popkin   +2 more
openaire   +3 more sources

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source