Results 101 to 110 of about 6,673 (259)

From Vulnerability to Resilience: Dynamic Capabilities as a Moderating Mechanism Under Environmental Turbulence in Developing Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT SMEs in developing economies operate under persistently volatile environments where economic instability, regulatory uncertainte and technological disruptions threaten their survival. Here, sustainability shifts from long‐term environmental or socioeconomic performance to strategic resilience.
Edet Okon   +2 more
wiley   +1 more source

The Transformation of Taxation into Racket as a Consequence of a Nihilistic Attitude Toward the Normative Understanding of Law

open access: yesСибирское юридическое обозрение
Objective. This study aims to demonstrate that the rejection of a normative understanding of law poses a primary threat to the rule of law. It further proposes a method for identifying the actual meaning attributed to legal provisions through established
S. B. Polyakov
doaj   +1 more source

THE NECESSITY OF LIVING LAW IN TAX-LAW ENFORCEMENT

open access: yesTHEORETICAL AND EMPIRICAL SCIENTIFIC RESEARCH: CONCEPT AND TRENDS - VOLUME 4, 2020
openaire   +2 more sources

Food Waste Applications Beyond the West: Archetypes and Insights From China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong   +2 more
wiley   +1 more source

Integration of legislation on countering tax crimes in the EU: opportunities and limitations

open access: yesПравоприменение
The subject. The article examines the norms of the current tax and criminal legislation of the EU, the experience of which in the future may be in demand in the process of integrating the legal regulation systems of the EAEU states when developing issues
D. G. Bachurin
doaj   +1 more source

From Informality to Green Development: How the Shadow Economy Affects Green Finance, Green Innovation, and Green Trade

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Achieving green transition has become an essential policy priority for which economies need to mobilize green finance, increase green innovation, and promote trade in environmentally sustainable goods and services. However, the effectiveness of policies for enhanced green development depends not only on their design but also on their ...
Sami Ur Rahman   +3 more
wiley   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen   +2 more
wiley   +1 more source

Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley   +1 more source

Paying for Privilege: How Political Contributions Undermine Environmental Sustainability—And How Executive Contracting Can Restore Balance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer   +3 more
wiley   +1 more source

Die Bedeutung von Governance für das Steuerrecht

open access: yesAustrian Law Journal, 2014
ENGLISH: All over the world States struggle with guaranteeing effective taxation at a level playing field. The biggest tax gaps are not due to „simple“ tax fraud, but to tax evasion which in a globalized and „dematerialized“ world of economic activities ...
Tina Ehrke-Rabel   +1 more
doaj  

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