Results 31 to 40 of about 3,056 (256)
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
Tax Havens - The "Black Hole" of the International Finance [PDF]
Ovidius University Annals: Economic Sciences Series, 2016 Tax evasion is a high interest topic, frequently approached both now and in the past because itis a very common phenomenon in all countries (either developed or emerging) and is particularlyimportant.
Florin Boghean, Carmen Boghean
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Business Strategy and the Environment, EarlyView.ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen +3 more
wiley +1 more source
International Corporate Structuring of Slovak Companies Using Tax Havens
Journal of Competitiveness, 2019 Recently a trend has come about of transferring the registered offices of parent companies or their subsidiaries to jurisdictions often marked as tax havens worldwide. This trend can also be seen in Slovakia. Our main aim is to examine the possible links
Michal Istok +3 more
doaj +1 more source
Transfer Pricing - An Innovative Approach [PDF]
Risk in Contemporary Economy, 2017 This paper presents transfer pricing and elements of drafting the transfer pricing file by the big companies. The transfer pricing procedure was founded based upon Order no. 442/2016 and the Fiscal Procedure Code and it represents a method upon which the
Ramona MAXIM, Florentina MOISESCU
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Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
OFFSHORE ECONOMY TENDENCIES AND CHALLENGES: CASE STUDY OF UKRAINE
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The paper aims at disclosing the nature of offshore tools used for the withdrawal of capital from Ukraine, as well as suggesting measures to be undertaken by Ukrainian authorities to improve the current situation. The authors apply comparative analysis
Ya. Stoliarchuk +4 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu +4 more
wiley +1 more source
THE LEGAL REGIME OF FISCAL PARADISES - PRODUCTS OF GLOBALIZATION [PDF]
Annals of the University of Petrosani: Economics, 2018 The term " tax haven" is vaguely defined and includes any country that perceives zero taxes or reduced taxes on all or just some income categories, a certain level of banking o commercial secret, requirements minima from the central bank and no ...
OANA RĂVAŞ
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