Results 141 to 150 of about 24,426 (300)

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Tax Ratio, Tax Capacity and Tax Effort in Indonesia Period 2001–2020

, 2023
Edhi Taqwa, Rita Yunus
openaire   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

Tobacco taxation policy in India: public health considerations. [PDF]

Lancet Reg Health Southeast Asia
Anand R.
europepmc   +1 more source

The promises and limits of transparency: anti-tax evasion and anti-money laundering efforts in financial centres [PDF]

Victoria Gronwald
openalex   +1 more source

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

Business Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su, Chunyu Liu, Shucheng Duan, Taewoo Roh   +3 more
wiley   +1 more source

Wealth Composition, Distribution, and Transmission: The Graduate Center Wealth Project Data Warehouse. [PDF]

Sci Data
Longmuir M, Disslbacher F, Rapp S, Di Biase F, Rella G, Subioli F, Johnson AR, Targa M, Morelli S, Schechtl M, Asher T, Giangregorio L, Flores I.   +12 more
europepmc   +1 more source

Transformation of Tax Services: Improving Tax Return Compliance Through Socialization and Assistance Efforts at Agency X

Dita Selsabillah, Fitri Purnamasari
openalex   +2 more sources

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

Social friction vs. cognitive efficiency: A comparative analysis of help-seeking behaviors in human communities and generative AI. [PDF]

PLoS One
Qi L, Zhao L.
europepmc   +1 more source