Results 91 to 100 of about 7,123 (253)

The Impact of Green Innovation and Green Finance on Corporate ESG Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid the transition towards a low‐carbon economy and the pursuit of sustainable development goals, ESG performance has become a key indicator of long‐term corporate sustainability. Drawing on data from Chinese A‐share listed companies between 2012 and 2022, this study examines how green innovation and green finance affect corporate ESG ...
Zhaoke Feng, Chaminda Wijethilake
wiley   +1 more source

TAX LIABILITIES. APPEAL TO FORECLOSURE

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
According to art. 622 of the Code of Civil Procedure, the obligation established by court order or by another enforceable title is carried out willingly. If the debtor does not carry out his duties willingly, it will be achieved by foreclosure.
openaire   +1 more source

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang, Chen Lin, Kingsley Imandojemu, Omozele Lynda Showunmi, Romanus Osabohien, Felix Orole   +5 more
wiley   +1 more source

Two Hundred Eighty Characters of Environment: Relative Environmental Performance, Strategic Communication, and Firm Value

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo, Federico Bertacchini, Ugo Rizzo, Maria Cristina Arcuri   +3 more
wiley   +1 more source

Benford Law and fraudulent financial statements of unlisted enterprises

Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
The private sector plays a vital role in the economic growth of a country and contributes significantly to the state’s budget through tax revenue.
Nguyễn Thị Thu Hiền, Đặng Anh Tuấn   +1 more
doaj   +1 more source

Reforming the corporate manager’s liability for tax liabilities

, 2016
Le mécanisme de solidarité traverse le droit fiscal. D’essence civile, la solidarité est intimement liée aux moyens de recouvrement dont dispose l’administration. S’agissant du dirigeant de société, sa « responsabilité pécuniaire » ou « solidarité patrimoniale » est actuellement suspendue à la décision du juge.
openaire   +1 more source

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

Business 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, Ali Uyar, Cemil Kuzey, Abdullah S. Karaman   +3 more
wiley   +1 more source

Pathways to Carbon Neutrality: The Role of Environmental Governance, Environmental Technology, Renewable Energy Transition, and Economic Policy Uncertainty in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT As climate change and environmental deterioration continue to escalate due to substantial CO2 emissions, nations worldwide are implementing approaches to alleviate CO2 emissions and accomplish carbon neutrality (CNE) goals. The current study examined CNE objectives for five selected nations in Africa, spanning from 1990 to 2022.
John Wiredu, Emmanuel Nketiah, Simplice A. Asongu, Kingsley Takyi Agyei, Zijie Fan   +4 more
wiley   +1 more source

Niekonstytucyjność odwołań do „przepisów o ruchu drogowym” w zakresie obowiązku podatkowego oraz zwolnień w podatku od środków transportowych

Studia Prawa Publicznego
The aim of this article is to analyse the compliance of the provisions of the Local Taxes and Fees Act (hereafter: LTFA), regulating tax liability and subject exemptions in the transport vehicle tax, with the Constitution of the Republic of Poland.
Chrystian Szpilski
doaj   +1 more source

Do High Temperatures Affect Firm Demography? Evidence From Italy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the impact of high temperatures and heat stress on Italian firm demography during 2009–2022. Combining provincial‐firm‐level data with a high‐resolution multidecadal meteorological dataset, we investigate whether high temperatures—absolute and anomalous—affect firm entry and exit rates.
Concetta Carnevale, Danilo Drago, Francesco Trivieri, Francesco De Simone   +3 more
wiley   +1 more source