Results 41 to 50 of about 5,816 (254)

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

Business Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim, Ahmed Farouk Kineber, Ayodeji Emmanuel Oke, Mehrdad Arashpour, M. K. S. Al‐Mhdawi, Abe Abimbola Maxwell   +5 more
wiley   +1 more source

Exploring the Roles of Tax Morale, Religiosity, and Nationalism in Tax Compliance with the Moderating Effect of Accounting Literacy

Jurnal Ilmiah Akuntansi
Despite increased understanding of factors influencing tax compliance, such as tax morale, religiosity, and nationalism, significant gaps remain in how these factors, when moderated by accounting literacy, translate into actual compliance rates.
Natasya Putri Rahmalia, Siti Rismaya, Diana Sari, Sharina Osman   +3 more
doaj   +1 more source

Do Big Data Analytics and Artificial Intelligence Enhance Corporate Sustainability? The Moderating Roles of Regulation and Management Support

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu, Li Kaodui, Linrong Zhang   +2 more
wiley   +1 more source

Analysis of PTKP Policy and Tax Rates on PPH 21 with Regulatory Literacy as Moderation

Indonesian Interdisciplinary Journal of Sharia Economics
Taxpayer compliance is a crucial factor in optimizing state revenue and sustaining fiscal policy. This study aims to analyze the influence of Non-Taxable Income (PTKP), tax rates, and regulatory literacy on individual taxpayer compliance, and to examine
Iis Puji Rahayu, Siti Isnaniati, Rike Selviasari   +2 more
doaj   +1 more source

From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal, Ines Kateb, Said Elbanna   +2 more
wiley   +1 more source

The influence of financial literacy and perceived fairness on tax compliance behaviour: Examining the mediating effect of trust in tax authorities in Ghana

Social Sciences and Humanities Open
Tax non-compliance remains a critical constraint to domestic revenue mobilization in Ghana, despite decades of tax reforms, modernization initiatives, and taxpayer education campaigns.
Alhassan Musah, Deodat Emilson Adenutsi, Bismark Okyere   +2 more
doaj   +1 more source

Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed, Atif Iqbal, Faisal Saeed Malik   +2 more
wiley   +1 more source

Utilization E-Commerce and Tax Understanding of MSME Taxpayer Compliance in Palu City

Indonesian Interdisciplinary Journal of Sharia Economics
The development of digital technology has encouraged MSMEs to shift toward e-commerce based marketing to enhance business effectiveness and expand market reach.
Imelda Imelda, Chalarce Totanan, Ni Made Suwitri Parwati   +2 more
doaj   +1 more source

The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez, Wim Van Opstal, Christina Bidmon, Saskia Manshoven, Julian Kirchherr   +4 more
wiley   +1 more source

Tax Management, Tax Regulations, and Tax Literacy on Corporate Taxpayer Compliance: Mediation of Tax Restitution

International Journal of Economics Development Research (IJEDR)
This study examines corporate tax obligations influenced by tax management, tax regulations, and tax literacy, with tax restitution as a mediating variable supported by Tax Compliance Theory and Behavioral Tax Theory. This study uses a quantitative research approach that specifically adopts a causal research design (explanatory), which explains how the
Mahmud Kusbiantora, Rina Yuliastuty Asmara   +1 more
openaire   +1 more source