Results 91 to 100 of about 21,472 (288)
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
Business 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 COMPLIANCE RISK AS AN ELEMENT OF THE TAX RISK MANAGEMENT CONCEPT IN AN ENTERPRISE
Baltic Journal of Economic StudiesResearch subject. Compliance risk in the tax sphere, which is relevant today and provides for a constant increase in the level of voluntary compliance by taxpayers with the requirements of tax legislation by identifying and prioritising the risks of loss
Olha Mashchenko, Anastasiia Khodus
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In response to global efforts to promote sustainability and combat climate change, industries increasingly leverage digital technologies to enhance organizational capabilities and adopt low‐carbon practices. This study focuses on the automotive manufacturing industry in Morocco, a critical sector in emerging economies, where low‐carbon ...
Hala Hmamed +4 more
wiley +1 more source
CECCAR Business ReviewSeveral works of the extant literature have explored tax compliance behaviour. Some studies investigated factors that have a positive effect on tax compliance behaviour. In contrast, some studies use individual theories, and other empirical studies focus
Faustine Juma MASUNGA
doaj +1 more source
Business 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
State coercion, moral attitudes, and tax compliance: Evidence from a national factorial survey experiment of income tax evasion. [PDF]
Soc Sci Res, 2020 Robbins B, Kiser E.
europepmc +1 more source
Digital currencies of central banks and cryptocurrencies. Role in compliance with tax legislation.
, 2023 Anna Aleksandrovna Valova
openalex +1 more source
Eco‐Innovation: Drivers and Obstacles for Agriculture Firms in a Developing Country
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable agriculture is becoming increasingly vital for food security and economic growth, particularly as the agricultural sector grapples with challenges posed by climate change. This study, grounded in the environmental innovation theory, resource‐based view, and dynamic capabilities approach, uses logistic and multinomial logistic ...
Nelyda Campos‐Requena +4 more
wiley +1 more source
Strategy To Increase Individual Tax Payer Compliance
, 2023 Alfian Saputra +3 more
openalex +2 more sources
European Ports as Energy Hubs: A Sustainability Index to Assess Territorial Development
Business Strategy and the Environment, EarlyView.ABSTRACT The capacity of ports to act as energy hubs is increasingly relevant in light of sustainability challenges and global crises like the Ukraine conflict, the COVID‐19 pandemic and energy scarcity. Numerous international and national initiatives are shaping the future of port development to address environmental and economic concerns.
Paolo Mazzocchi +3 more
wiley +1 more source