Results 101 to 110 of about 21,472 (288)

Between Calm and Passion for Organizational Authenticity: Seeking Efficiency Within the Financial–ESG Trade‐Off

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley   +1 more source

The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter?

open access: yesJurnal Dinamika Akuntansi
Purpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance.
Indah Anisykurlillah   +2 more
doaj   +1 more source

Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru.

open access: yesJ Public Econ, 2022
Bellon M   +3 more
europepmc   +1 more source

Green Entrepreneurial Mindset for a Sustainable Future: Does Environmental Dynamism Have a Say?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study investigates the influence of green entrepreneurial behaviour on the ever‐increasing concern to design a sustainable supply chain. The standard scales are utilized for the study, and data collected through online channels are tested for reliability and validity.
Rose Antony   +2 more
wiley   +1 more source

The ESG Emissions Paradox: Capability‐Contingent Effects of Research and Development and Cost Leadership in Asia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of greenhouse gas (GHG) emissions, research and development (R&D) spending, and cost leadership strategies (CLSs) on the environmental, social, and governance (ESG) performance of Asian firms from 2015 to 2023.
Mirza Muhammad Naseer   +3 more
wiley   +1 more source

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat   +4 more
wiley   +1 more source

EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA

open access: yesGusau Journal of Accounting and Finance
Tax compliance is critical for small and medium-scale enterprises (SMEs) in Benue State, Nigeria, significantly affecting their growth and sustainability.
Okpe Caleb John   +4 more
doaj   +1 more source

Clearing the Bar: Improving Tax Compliance for Small Firms Through Target Setting

open access: green, 2020
Yazan Al-Karablieh   +2 more
openalex   +1 more source

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