Results 121 to 130 of about 1,011,260 (296)
CECCAR Business ReviewThe paper provides a series of examples on the method of reporting in the single tax return of non-wage income obtained by natural persons in 2025 and the tax obligations due.
Lucian CERNUȘCA
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Integration of analytical tools into the system for assessing and optimizing tax loads
Вестник университетаThe current research focuses on methods for calculating, evaluating, and optimizing the tax burden using analytical tools. It explores various approaches to determining and assessing tax burden indicators, as well as factors influencing the amount of tax
E. L. Gulkova, T. E. Krikunova
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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 +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
CECCAR Business ReviewThe Order of the President of the National Agency for Fiscal Administration No. 7015/2024 provides the model, content, and instructions for completing the single return (form 212), by means of which individual taxpayers who earn extra-salary income ...
Lucian CERNUȘCA
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
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Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +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 +2 more
wiley +1 more source
Вестник Северо-Кавказского федерального университетаIntroduction. Since 2023, significant changes have taken place in Russia in the field of tax legislation and accounting – a new mandatory tax payment mechanism, known as a single tax account (UTA), has been introduced.
A. Yu. Fedorova +3 more
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Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source