Results 151 to 160 of about 1,011,260 (296)
OFFSETTING – A METHOD OF SETTLING OBLIGATIONS OF LEGAL ENTITIES [PDF]
Offsetting is a specific method of settling mutual obligations, where the same persons are at the same time creditor and debtor one to another, and by means of which obligations are settled up to the smallest value.
Alin-Constantin Dumitrescu +1 more
core
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 +2 more
wiley +1 more source
CONCEPT OF TAX OBLIGATION OF A NATURAL PERSON – TAX PAYER
Juridical scientific and electronic journal, 2022 openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley +1 more source
Obligation to Publish Information on the Implemented Tax Strategy and Tax Avoidance
Annales Universitatis Mariae Curie-Skłodowska, sectio H – OeconomiaTheoretical background: In the face of growing social and regulatory expectations regarding the transparency of corporate activity, particularly in taxation, the Polish legislator has introduced regulations requiring certain entities to publish information on the implemented tax strategies. The subject of this analysis is information on the applied tax
openaire +1 more source
Common corporate tax base (CCTB) and effective tax burdens in the EU member states [PDF]
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states.
Oestreicher, Andreas +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
From Pesticide Pollution to Healthy Soils: Policy Assessment and Reform Options in Germany. [PDF]
Environ ManageHeyl K, Stubenrauch J, Klickermann F.
europepmc +1 more source