Results 151 to 160 of about 724,527 (299)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
Partial Tax Coordination in a Repeated Game Setting [PDF]
This paper addresses the problem of partial tax coordination among regional or national sovereign governments in a repeated game setting. We show that partial tax coordination is more likely to prevail if the number of regions in a coalition subgroup is ...
Chikara Yamaguchi +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not? [PDF]
The paper analyzes under which conditions a partial tax cooperation will be welfare enhancing within the cooperating regions. Starting from the standard symmetric tax competition model, subgroups of regions can form tax cooperations and thereby increase ...
Kächelein, Holger
core
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Tax Competition and Asymmetric Countries
Ekonomika, 2004 This paper explores the consequences of a difference in the levels of public inputs accumulated over time in a small open economy model where capital tax revenues are used exclusively for the provision of public inputs, while the government sets the ...
Anton Jevcak
doaj
Commodity tax competition and industry location under the destination- and the origin-principle [PDF]
We develop a model of commodity tax competition with monopolistically competitive internationally mobile firms, transport costs, and asymmetric country sizes.
BEHRENS, Kristian +3 more
core
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 +3 more
wiley +1 more source
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 +3 more
wiley +1 more source