Results 151 to 160 of about 200,121 (329)

The Impact of Carbon Pricing on Corporate Sustainability: Evidence From the European Union

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The European Union (EU) has played a leading role in the fight against climate change. One mechanism used to meet the targets for global greenhouse gas (GHG) emission reductions is carbon pricing. A prominent example is the EU Emissions Trading System (EU‐ETS).
C. José García   +2 more
wiley   +1 more source

The Status and Emerging Developments in Laboratory Animal Science in Asia since 9th AFLAS Congress (2023) until 10th AFLAS Congress (2025)

open access: yes
Animal Models and Experimental Medicine, EarlyView.
Asian Federation of Laboratory Animal Science Associations (AFLAS)
wiley   +1 more source

Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini   +3 more
wiley   +1 more source

TAX MORALS, TAXPAYERS EGOISM, AND TAX AVOIDANCE

open access: yesJurnal Riset Akuntansi
This research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents.
Hidayatulloh, Amir   +2 more
openaire   +2 more sources

Pengaruh Tax Avoidance terhadap Nilai Perusahaan dengan Transparansi Perusahaan sebagai Variabel Moderating [PDF]

open access: yes, 2014
This study aims to identify and analyze the effect of tax avoidance on firm value with the company transparency as a moderating variable. The study population used is the manufacturing companies listed in Indonesia Stock Exchange.
Ilmiani, A. (Amalia)   +1 more
core  

Environmental Taxes and Subsidies for Sustainability: Experimental Evidence on Consumer Preferences for Business Strategy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular textile management is essential to achieving sustainable consumption, as outlined in SDG 12, but consumer behavior and economic factors often hinder its adoption. This study investigates how environmental policies, such as carbon taxes and subsidies, influence consumer choices in the fast fashion sector by examining purchasing ...
Alessandro Cascavilla   +3 more
wiley   +1 more source

The Strategic Role of Waste Inventories in Industrial Symbiosis: A Simulation‐Based Perspective on Performance and Resilience of Industrial Symbiosis Networks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Ensuring the resilience of industrial symbiosis networks (ISNs) has emerged as a key concern in the literature. However, existing studies focus on network‐level strategies, neglecting the potential benefits derived from strengthening the links between symbiotic partners.
Melissa Mollica   +2 more
wiley   +1 more source

Tax Avoidance.

open access: yes, 2016
Summary • The government’s efforts to tackle tax avoidance have become more high-profile in recent years. Measures to ‘protect revenues’ announced since the 2002 Budget alone are estimated to be raising about £4½ billion this year. • The traditional distinction between illegal tax evasion and legal tax avoidance (or planning) has been complicated by ...
Bond, S, Gammie, M, Whiting, J
openaire   +1 more source

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