Results 131 to 140 of about 218,383 (292)

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source

An Assessment of Cross-National Regulatory Burden Comparisons [PDF]

, 2006
The Article compares several rankings systems for national regulatory compliance costs. It finds the ranking systems are limited to differentiating between those countries least burdened by regulation from those most burdened by regulation.
Hopkins, Thomas D.
core   +1 more source

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley   +1 more source

The Influence of Personal Norms and Tax Compliance Intentions on The Tax Compliance Behavior of MSME Actors

Jurnal Aplikasi Bisnis dan Manajemen
Background: MSMEs dominate the Indonesian economy. The growth of MSMEs shows that the number of MSMEs is quite large and continues to increase every year, thus indicating that MSMEs may be able to generate tax revenue.
Aprih Santoso, Susanto, R. Dwi Widi Pratito, Vensy Vydia, Cristino Gusmao   +4 more
doaj   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Tax burden and poverty in lower-middle-income countries: the moderating role of fiscal freedom

Development Studies Research
This study examines the complex relationship between tax burden, fiscal autonomy, and poverty in 24 lower-middle-income countries, highlighting the moderating role of the Fiscal Freedom. Using a dataset from 2013 to 2019 and Structural Equation Modeling,
Astri Warih Anjarwi
doaj   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

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

The tax base in transition : the case of Bulgaria [PDF]

The transition from socialism characteristically reduces existing tax revenues at the same time that it increases the need for government spending. An increasing need for revenue combined with an eroding tax base creates a transition-related fiscal gap ...
Bogetic, Zeljko, Hillman, Arye L.
core  

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source