Results 131 to 140 of about 345,928 (307)

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 more
wiley   +1 more source

Tax education and development of ethics and tax compliance

Revista de Educación y Derecho, 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

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

Trust and Tax Morale

Jurnal Akuntansi dan Keuangan
Institutional 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

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

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

Ethical Decision Dilemma for Tax Consultants in Tax Planning

Journal of Economics, Finance And Management Studies
Tax consultants contribute to assisting taxpayers in overcoming difficulties caused by the complexity of tax rules. Reliable tax consultants tend to provide aggressive advice. Tax consultants as professionals must uphold the code of ethics and applicable tax rules. In this condition, tax consultants are faced with a dilemma in making ethical decisions.
Shafira Putri A, Oyong Lisa, Kohar Adi
openaire   +1 more source

Company Location, Business Environment and Digital Maturity as Drivers of Environmental Innovation in Business

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, Juan Herrera‐Ballesteros, Pedro Mota Veiga, Rui Silva Rodrigues   +3 more
wiley   +1 more source

Is Preventive Detention Morally Worse than Quarantine? [PDF]

, 2019
In some jurisdictions, the institutions of criminal justice may subject individuals who have committed crimes to preventive detention. By this, I mean detention of criminal offenders (i) who have already been punished to (or beyond) the point that no ...
Douglas, Thomas
core  

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

Notary/PPAT Responsibility for Misuse of Tax Fund Custody by Parties

International Journal of Islamic Education, Research and Multiculturalism
In 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, Dewi Cahyandari, Imam Rahmat Sjafi'i   +2 more
doaj   +1 more source