Results 101 to 110 of about 31,230 (253)
Hans Nawiasky’s views on tax law and tax-law relations
Studia Iuridica Toruniensia, 2019 The article presents Hans Nawiasky’s views on the basic issues of the tax law. First, Nawiasky’s position regarding the nature of the tax-law relationship is presented, according to which the tax relationship should be seen as an obligation relationship and not as a relationship of power.
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
wiley +1 more source
The DSM and Its Sociomedical Discontents
Philosophy of Medicine, 2023 Simone Raudino, Francesco Raudino
doaj +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
HYBRID COURT FOR EAST TIMOR – LEGAL AND POLITICAL DIMENSION –
Pravo, 2013 The United Nations established the International Criminal Court in East Timor regardless of decisions of national authorities. This court was, like other courts of such a kind, a product of political arrangements within the United Nations.
Igor Živkovski
doaj
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
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Taxation of the Public Sector in Germany – An Introduction
Wroclaw Review of Law, Administration and Economics, 2017 Lang Fritz
doaj +1 more source