Results 91 to 100 of about 26,831 (258)
Business Strategy and the Environment, EarlyView.ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley +1 more source
Tax education and development of ethics and tax compliance
, 2022 El presente artículo aborda una triada de asuntos. Por una parte, la ética tributaria, que se fundamenta en la democracia deliberativa y los principios de justicia social. El cumplimiento tributario, que no solo tiene su base en la obligación legal, sino también en el compromiso de las personas con su propia comunidad y en el rol de la ciudadanía ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
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
Tax Professions and Professional Ethics
This poster discusses tax professions, tax professional certification, and professional ethics in taxation. It explains the importance of ethical behavior, professional competence, and compliance with tax regulations in building public trust and supporting fair taxation systems.
Tiara, Puji Rahayu +2 more
+12 more sources
Jurnal Akuntansi dan KeuanganInstitutional theory posits that the interaction of governance quality and institutional factors within both organizational and societal contexts shapes tax morale.
Astri Warih Anjarwi
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
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 +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Notary/PPAT Responsibility for Misuse of Tax Fund Custody by Parties
International Journal of Islamic Education, Research and MulticulturalismIn recent decades, many notaries/PPATs have been involved in legal issues, both intentionally and unintentionally. One problem that often occurs is the abuse of trust related to land rights tax payments entrusted by service users to notaries/PPATs ...
Putri Hijrotul Lutfiah +2 more
doaj +1 more source