Results 21 to 30 of about 1,055 (228)
Journal of the Association for Information Science and Technology, EarlyView.Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
Duties and powers of tax administration personnel as members of judicial control in the income tax legislation in force in Iraq [PDF]
الرافدین للحقوق, 2009 The taxpayers sometimes hide from the tax administration a lot of information that reveals their real income and commit a lot of tax offences in order to get rid of the tax burden.
Rafal Hasan Hamid
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux +3 more
wiley +1 more source
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan +4 more
wiley +1 more source
When governments act as strategists: Geopolitical turmoil and global strategy theory
Global Strategy Journal, EarlyView.Abstract Research Summary The resurgence of geopolitical rivalry is challenging core assumptions of global strategy theory. Long‐standing views that economic interdependence is inherently beneficial, governments act as rule setters, multinational enterprises operate autonomously, and market and political strategy are separate no longer capture today's ...
Ari Van Assche, Thomas Lindner
wiley +1 more source
Violation of Tax Confidentiality as an Offence
Maliye Çalışmaları Dergisi, 2021 Reveal of informations and documents within scope of tax confidentiality of taxpayers and persons related to taxpayers or using them for benefit is a tax offense. Violation of tax confidentiality may cause material and moral damage to taxpayers and related persons, as well as a loss of trust in public and deterioration of public order.
openaire +1 more source
International Insolvency Review, EarlyView.Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley +1 more source
PENALTIES FOR VIOLATION OF THE TAX LEGISLATION
Вестник Северо-Кавказского федерального университета, 2022 Tax offenses are a threat to society, because their growth decreases the ability of the state to make rational use of financial resources and provokes a relative instability in the economy and politics.
Marina Kobylatova, Elena Kusch
doaj