Results 161 to 170 of about 198,994 (328)
Business Strategy and the Environment, EarlyView.ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source
Pengaruh Karakteristik Perusahaan, Koneksi Politik dan Reformasi Perpajakan terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Tahun 2008-2012) [PDF]
, 2014 Tax is another source of domestic revenue which contributed approximately 70% of the state budget. In order to increase tax revenue, it is necessary precautions to minimize tax avoidance efforts undertaken by the taxpayer.
Mulyani, S. (Sri)
core +1 more source
Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations
Business Strategy and the Environment, EarlyView.ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli +5 more
wiley +1 more source
, 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
Managers' Personal Political Orientation and Corporate Tax Avoidance
, 2012 Dane M. Christensen +3 more
openalex +1 more source
Environmental Regulatory Risk and Corporate Tax Avoidance: International Evidence
, 2023 Md Ismail Haidar
openalex +1 more source
Boards and ESG Performance: The Contingent Influence of Climate Vulnerability on Global Banks
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the contingent effect of climate vulnerability on the relationship between board characteristics and environmental, social, and governance (ESG) performance of global banks. We use a dataset of 438 banks across 54 countries (2010–2022) and fixed effects estimation, two‐stage least squares, and generalized method of moments ...
Renata Karkowska +3 more
wiley +1 more source