Results 91 to 100 of about 15,287 (268)

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Application of Case Teaching Methodology in the Undergraduate Course of “Tax Law” in Nanchang Institute of Science and Technology

DEStech Transactions on Economics, Business and Management, 2019
Since Nanchang Institute of Science and Technology became an application-oriented institute in 2011, and the Tax Law course of Accounting major at undergraduate level has always been taught with expository method. This paper has elaborated on the problems existing in the Tax Law course for undergraduates in Nanchang Institute of Science and Technology,
openaire   +2 more sources

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Why and when does multitasking impair flow and subjective performance? A daily diary study on the role of task appraisals and work engagement

Frontiers in Psychology
In this diary study, we contribute to research on day-level multitasking in organizations by investigating why and when multitasking impairs employees’ work-related flow and subjective job performance on a daily basis.
Helen Pluut, Maral Darouei, Marijn Eveline Lidewij Zeijen   +2 more
doaj   +1 more source

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

Business Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su, Chunyu Liu, Shucheng Duan, Taewoo Roh   +3 more
wiley   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source

Realist Approach to Social Policies (RASP) study to reduce socioeconomic health inequalities through systems change: protocol for a research project combining mixed-methods realist research with institutional action research

BMJ Open
Introduction Health inequalities are rooted in inequality in vital resources for health, including financial resources, a supportive informal network, a stable living situation, work or daytime activities or education and literacy.
Susanne Tonnon, Jantien van Berkel, Emely de Vet, Ernst-Jan de Bruijn, Maikel Waardenburg, Yvonne la Grouw, Eline van Bennekom, Hilje van der Horst, Milou Haggenburg- Mohammed, Annemien Haveman-Nies, Tamara Madern, Marike Knoef   +11 more
doaj   +1 more source

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach, Maria del Mar Alonso‐Almeida, Jordi Perramon, Llorenç Bagur‐Femenias   +3 more
wiley   +1 more source

Reflections about the implementation of the special arrangement of exchange rate adjustmente and tax - Law 13.254/16

Revista de Constitucionalização do Direito Brasileiro, 2018
The Special Regularization Exchange Regime and Tax (RERCT), also called the Repatriation of Capital Program was implemented by Law 13.254/16 and aims to stimulate Brazilian taxpayers who have fortunes abroad, to regularize their assets through statement ...
Deborah Delmondes de Oliveira
doaj