Results 141 to 150 of about 22,829 (251)
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Perception of petroleum profits tax compliance in Nigeria.
The aim of this research is to examine whether the extent of tax compliance by oil producing companies in Nigeria is determined by the knowledge, remuneration and incentives of government tax officials.
Oremade, Babatunde Timothy
core
In order to have a better understanding of the impact of taxation on companies' decisions and activities, and potential costs that may arise from the lack of coordination in this area at EU level, the European Commission's Taxation and Customs Union ...
Anne Bucher +5 more
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Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
The Effect of Perfect Monitoring of Matched Income on Sales Tax Compliance: An Experimental Investigation [PDF]
Noncompliance is a quantitatively important phenomenon that affects significantly revenue source for state governments. This phenomenon raises challenging questions about the determinants of tax reporting and also about the appropriate design of a tax ...
Cathleen Johnson +2 more
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Factors Influencing Tax Compliance: A Literature Review
, 2020 Studies on tax compliance have evolved over the years and it is highly important to analyse on the depth of the research findings and voids that could be filled for future researches.
Ahmad, Zauwiyah +2 more
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Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
What is in it for me? The potential for managerial benefits to improve tax compliance
, 2018 A value-added tax (VAT) may induce businesses to make a clear decision as to operating outside the formal economy, with the VAT seen as a real cost.
Faridy, Nahida +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source