Results 151 to 160 of about 24,917,586 (296)

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

Business 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, Yaman O. Erzurumlu, Giray Gozgor   +2 more
wiley   +1 more source

Designing a 21st Century Corporate Tax — An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

, 2015
The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen, Fleming, J. Clifton, Jr., Peroni, Robert J.   +2 more
core   +1 more source

Spirit-based ready-to-drink cocktails and public health law: modernization without deregulation. [PDF]

Health Aff Sch
Yang YT.
europepmc   +1 more source

When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li, Bo Zhang, Zhang‐Hangjian Chen, Hafiz Hoque   +3 more
wiley   +1 more source

How state and local affirmative litigation can rein in illicit flavoured e-cigarettes. [PDF]

Tob Control
Schroth KRJ, Proshansky E.
europepmc   +1 more source

Indonesia - The 2016 Tax Amnesty Law : Unveiling Beneficial Owners?

, 2017
This article seeks to establish the link between the rules on data and information management in the 2016Indonesian Tax Amnesty Law and efforts to unveil beneficial ownership.
Nugroho, Adrianto Dwi
core  

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

Business 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

Taxing tobacco for better health and higher public revenues: A simulation-based analysis from Serbia. [PDF]

Tob Prev Cessat
Olivera J, Jovan Z, Jovana S.
europepmc   +1 more source

The U.S. – Poland Income Tax Treaty

The article deals with the U.S. program of renegotiating all the U.S. income tax treaties including the 2013 tax treaty between the U.S. and Poland. The Author discusses reasons why almost a decade later, neither of these treaties has been ratified by ...
Smiley, Stafford
core   +1 more source

Unlocking Investment for the Water‐Energy‐Food‐Ecosystems Nexus: Key Drivers of Blended Finance for Sustainable Development

Business Strategy and the Environment, EarlyView.
ABSTRACT Blended finance has emerged as a strategic solution to the multifaceted challenges of projects that navigate the intricate interplay of water, energy, food, and ecosystems, ultimately contributing to the achievement of Sustainable Development Goals (SDGs).
Paolo Gnutti Sandiumenge, Ibtissem Taghouti, Bouali Guesmi, José Maria Gil   +3 more
wiley   +1 more source