Results 181 to 190 of about 16,836 (304)

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, Spengel, Christoph, Reister, Timo   +2 more
core  

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga, Pedro Lorca Fernández, Javier de Andrés Suárez   +2 more
wiley   +1 more source

Health equity and the global social contract: beyond incrementalism and illusionary solidarity. [PDF]

Int J Equity Health
Mulumba M, Oga J, Baguma C, Nantaba J, Ruano AL.   +4 more
europepmc   +1 more source

Taxpayers rights protection in Nigeria

This dissertation provides an overview of the rights of taxpayers in Nigeria. The author analyses the domestic and international framework of taxpayers' rights protection, reviews the history of tax regimes in Nigeria and the broader context of human ...
Oke, Busayo O.
core  

Strategies for Realizing Industry 5.0 Inclusive Sustainability Goals for Sustainable Development: A Structured Framework for Overcoming Barriers and Guiding Transformation

Business Strategy and the Environment, EarlyView.
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia, Ali Ghorbani, Masood Fathi, Morteza Ghobakhloo, Behzad Foroughi   +4 more
wiley   +1 more source

Survey dataset on key drivers of tax evasion. [PDF]

Data Brief
Al-Jundi SA, Augustine R.
europepmc   +1 more source

Control of the Tax Obligations Execution in Poland

, 2015
Rozprawa poświęcona jest zagadnieniu wielotorowości charakteryzującemu system kontroli realizacji zobowiązań podatkowych w Polsce. Autor przeprowadza analizę kluczowych pojęć związanych z definicją kontroli realizacji zobowiązań podatkowych oraz ...
Stolarski, Przemysław
core  

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos, Maria Carmen Pérez‐López, Ismael Muñoz‐Pérez, Germán López‐Pérez   +3 more
wiley   +1 more source

Medical Debt, Credit Card Debt, and Other Financial Debt Among Veterans Who Receive Homeless Assistance in the Veterans Affairs Healthcare System. [PDF]

Inquiry
Beydoun HA, Szymkowiak D, Tsai J.
europepmc   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source