Results 111 to 120 of about 123,924 (250)
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the critical role that state‐owned enterprises (SOEs) can play in the green transition, relatively little is known about governments' environmental behavior as foreign shareholders. This study examines the effect of state ownership on domestic and foreign environmental performance.
Pablo Torres, Germà Bel, Marc Esteve
wiley +1 more source
A study on the "Porter Hypothesis" effect of the regulatory measures of the environmental protection tax law in the post-pandemic era. [PDF]
PLoS OneTao W, Zhou JY.
europepmc +1 more source
Commentary on chapter 6: Enhancing the legitimacy of EU tax policy and law
, 2018 The legitimacy of European Union policy and tax law regards the tax policy decision-making process and the ensuing tax regulations. The enforcement, application and adjudication of EU tax law may also add to its legitimacy.
Pistone, Pasquale, Gribnau, Hans
core
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
Research on the path of green technology innovation driven by the Environmental Protection Tax Law: Based on data of heavy polluting enterprises. [PDF]
PLoS OneTao W, Zhou JY, Zhao YL.
europepmc +1 more source
Report on the 2016 conference Tax Treaty Case Law Around the Globe
, 2016 Each year the international conference Tax Treaty Case Law Around the Globe provides a forum to discuss with outstanding experts of the relevant jurisdictions the most important and interesting tax treaty cases which recently have been decided all over ...
Jallai, Ave-Geidi +2 more
core
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Objections against income tax assessments : some practical aspects for tax practitioners
, 2017 Objections and review against income tax assessments can be confusing for taxpayers and their advisers. One of the main reasons is that this area of the tax law requires an understanding of the Income Tax Assessment Act 1936 (Cth) (ITAA 36), the Income ...
Blissenden, Michael (R7289)
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source