Results 101 to 110 of about 62,005 (291)
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
wiley +1 more source
Fiscal harmonization in the presence of public inputs [PDF]
Fiscal harmonization for the European Union member states is a goal that encounters major difficulties for its implementation. Each country faces a particular trade-off between fiscal revenues generated by taxation and the productive efficiency loss ...
Gonzalo Fernández-de-Córdoba +1 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between board independence and corporate social responsibility (CSR) outcomes. Based on legitimacy theory, we conducted a structured literature review of 167 archival studies to analyze the influence of board independence on CSR performance and reporting.
Patrick Velte
wiley +1 more source
Direct Taxation - Directions of Harmonization [PDF]
Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals.
Narcis Eduard MITU
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From Waste to Value: A Bibliometric‐Systematic Review of Biogas and Biomethane Business Literature
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT In response to escalating environmental challenges and the growing demand for sustainable energy solutions, the agri‐food sector is increasingly exploring business models grounded in circular economy (CE) principles based on the production of biogas and biomethane.
Silvia Cantele +3 more
wiley +1 more source
The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates? [PDF]
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians.
Heinemann, Friedrich, Osterloh, Steffen
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CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT In recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link.
Patrick Velte
wiley +1 more source
Can Tax Competition Lead to a Race to the Bottom in Europe? A Skeptical View [PDF]
This paper addresses the question of the likelihood of a race to the bottom in a monetary union, like the Euro-zone, that could result from tax competition between countries.
André Fourçans, Thierry Warin
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Pre‐industrial land‐use limits contemporary shrub encroachment in the French Alps
Ecography, EarlyView.Shrub encroachment has become a global phenomenon in recent decades. While global warming in the Arctic is often cited as the primary cause, human‐managed mountain regions have experienced intense historical land‐use that may also play a considerable role.
Baptiste Nicoud +6 more
wiley +1 more source
Company Tax Reform in the European Union. [PDF]
The European Commission recently proposed to move towards a consolidated tax base for European multinational companies, to be allocated across EU member states through a system of formula apportionment.
Peter Birch Sørensen
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