Results 181 to 190 of about 443,436 (314)

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos   +3 more
wiley   +1 more source

Policy mix for a low-carbon food system. [PDF]

open access: yesFront Nutr
Buso M, Banerjee S, West TAP.
europepmc   +1 more source

The US Foreign Accounts Tax Compliance Act (FATCA) and interaction with G20 initiatives: a quick guide [PDF]

open access: yes
This guide provides a selection of information sources about the Foreign Account Tax Compliance Act, an American law developed to reduce offshore tax evasion which has implications for Australia.
Bernard Pulle, Hannah Gobbett
core  

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Tax reform: purpose, principles and process [PDF]

open access: yes
1. The main purpose of taxation is to raise revenue for the services and income supports the community needs. Public revenues should be adequate for that purpose.2.

core  

A Relationship between Tax Compliance Cost, Tax Avoidance, and Tax Fairness

open access: yesKorea International Accounting Review, 2014
null 반태현, null Sin-Geun Song
openaire   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

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