Results 91 to 100 of about 15,055 (267)
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
MODELING TAXPAYER BEHAVIOR: AN EXPERIMENTAL ANALYSIS OF RESPONSES TO TAX GAME PARAMETERS
Фінансово-кредитна діяльність: проблеми теорії та практикиThe article presents the results of an experimental study of the effects of audit probability, penalty levels, and moral-ethical motivation on taxpayers’ behavior regarding the fulfillment of tax obligations.
Юрій Мискін +5 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Unexpected environmental pollution: The cross-sector spillover effect of tax administration
China Economic Quarterly InternationalThis paper draws on a natural experiment generated by the Key Tax Source (KTS) supervision in China to evaluate the impact of strengthening tax administration on firm's emission behavior.
Yu Luo, Ming-ang Zhang, Gaoyi Lin
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Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
China Journal of Accounting StudiesUsing the small and medium-sized commercial banks’ market entry reform policy implemented in 2009 in China as a quasi-natural experiment of banking deregulation, we examine its effect on corporate tax avoidance.
Xiaoxia Li, Tong Zhou
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Business Strategy and the Environment, EarlyView.ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili +3 more
wiley +1 more source
Tax Compliance Determinants in a Challenging Fiscal Environment: Evidence from a Greek Experiment
International Journal of Financial StudiesThis study investigates the factors influencing tax compliance among Greek entrepreneurs functioning within a difficult fiscal landscape. Through a randomized field experiment, we analyze the effects of differing tax rates, audit likelihoods, and legal ...
Skoura V. Angeliki, Dasaklis K. Thomas
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Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source