Results 31 to 40 of about 4,308 (259)

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

Business Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong, Aqueel Imtiaz Wahga, Sam Zisuh Njinyah, Yen‐Jung Tseng   +3 more
wiley   +1 more source

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

Business Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad, Mohammad Moshtari, Ali Esfahbodi   +2 more
wiley   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes

Accounting &Finance, EarlyView., 2023
Abstract Using Herzberg's two‐factor theory, this paper examines the hygiene and motivation factors that drive (re)development in accounting higher education programmes. Interviews with accounting educators and discipline leaders demonstrate a range of factors at play in the (re)development of accounting programmes in pursuit of embedding relevant ...
Esin Ozdil, Amrinder Khosa, Meredith Tharapos, Steven Burch   +3 more
wiley   +1 more source

The Role of Legislative Drafting on Establishing the Legal Certainty in Tax Legislations:Legal Analytical Research

Zanco Journal of Humanity Sciences
Drafting of rules and texts according to the criteria of good legal drafting is one of the main principles of the quality of tax laws, due to the role which plays in achieving legal certainty.
Fathi Zeroo Zeroo, Kamal Anwar Yaba
doaj   +1 more source

Evaluation of Governance, Environmental, Socioeconomic, and Financial Dimensions Through an Integrated Multicriteria Decision‐Making Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber, Eda Zorkirişçi, Abdulkadir Aksoy, Zehra Çelik   +3 more
wiley   +1 more source

Los precedentes en nuestro ordenamiento jurídico: su regulación y emisión en materia tributaria

Thēmis, 2013
Binding precedents are a tool that not only sustains legal certainty and the right to equality,but also is a unifying path between substantial criteria that is to be applied on similar cases.
María Eugenia Caller Ferreyros, Regina Ruiz Reyna Farje   +1 more
doaj  

Income Tax Issues on the Omnibus Law and Its Implications in Indonesia

Akrual: Jurnal Akuntansi, 2021
This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No.
Prianto Budi Saptono, Cyntia Ayudia
doaj   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

Data‐Driven Analysis of Green Logistics Strategies for the Logistics and Transportation Companies: A Bipolar Fuzzy Methodology

Business Strategy and the Environment, EarlyView.
ABSTRACT Global imperatives, such as climate change, environmental concerns, and carbon emissions, make green transformation an inevitability in the logistics sector. Green logistics strategy formulation is an economic choice problem, but it also turns out to be a multicriteria decision‐making (MCDM) process that encompasses the triple bottom line (TBL)
Ömer Faruk Görçün, Abhijit Saha, Fatih Ecer   +2 more
wiley   +1 more source