Results 51 to 60 of about 5,816 (254)

Sound Financial Practices and Entrepreneurs' Socio‐Environmental Commitment: Revealing the Role of Financial Barriers

Business Strategy and the Environment, EarlyView.
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño, Sara Fernández‐López, Lucía Rey‐Ares   +2 more
wiley   +1 more source

Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes

Iapa Proceedings Conference, 2020
This study aims to identify and explain tax literacy and leadership agility at the awareness of indigenous peoples in paying taxes. Based on the report, land and building taxes' income is still low for the indigenous peoples of "towani tolotang" South Sulawesi. The research method used is descriptive qualitative with the Nvivo-12 plus program's help by
Erfina Erfina, Hariyanti Hamid, Firmansya Firmansya, Hardianti Hardianti, Jamaluddin Ahmad   +4 more
openaire   +2 more sources

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

Digital Technology's Role in Circular Waste Management: A Systematic Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

From Awareness to Action: Consumer Behaviour, Attitudes and Business Strategy in Sustainable and Circular Electronic Devices

Business Strategy and the Environment, EarlyView.
ABSTRACT Technological change and the increasing use of electronic devices have made electronic waste one of the fastest‐growing waste streams worldwide, posing significant environmental and social challenges. Thus, understanding consumer behaviour regarding the purchase, use and disposal of electronic products is key to developing effective circular ...
Idiano D'Adamo, Steven De Meester, Simone Di Leo, Massimo Gastaldi, Domiziana Lunadei   +4 more
wiley   +1 more source

Gen‐AI Is Not an Option for Environment Sustainability‐Enabling of Gen‐AI for Responsible and Green Supply Chains Using a Grey Network Map (GNM)

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental sustainability in supply chains is no longer considered a compliance concern. It has become a strategic capability challenge, as firms seek to use Generative artificial intelligence (Gen‐AI) to improve decision quality, resource efficiency and responsible operations.
Anbesh Jamwal, Anil Kumar, Ashutosh Samadhiya, Sunil Luthra   +3 more
wiley   +1 more source

Environmental Sustainability, Health and Social Wellbeing and Agility in Industry 4.0 to Society 5.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri, Mahak Sharma, Devrim Murat Yazan   +2 more
wiley   +1 more source

The Importance Of Tax Knowledge For Tax Compliance: A Study On The Tax Literacy Of Vocational Business Students

, 2018
Tax avoidance and tax evasion are frequently discussed topics on both a national and European level. Education can play an important role in fostering tax compliance. This is especially the case in vocational business education, where students are equipped with the knowledge to found a company, and tax-related issues are of importance.
openaire   +2 more sources

A Strategy Cycle Nexus for Circular Economy and Industry 4.0 Integration: A Global Expert Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices supported by Industry 4.0 (I4.0) technologies remains limited, despite their strong potential to enhance sustainable performance (SP). Organizations continue to face practical challenges in identifying effective strategies, enabling technologies, and implementation conditions.
Than'a Alsaoudi, Adolf Acquaye
wiley   +1 more source

System Quality, Perceived Compulsion, and Tax Literacy as Determinants of Continuous Usage Intention: Evidence from Indonesia’s Mandatory Coretax Platform

Informatics
Governments worldwide are mandating digital tax platforms, yet little is understood about what sustains taxpayer engagement beyond legally compelled minimum use.
Adi Prasetyo Tedjakusuma, Waiphot Kulachai, Phakawanaporn Phisuthisuwan, Andri Dayarana K. Silalahi   +3 more
doaj   +1 more source