Results 121 to 130 of about 854,591 (338)

Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini   +3 more
wiley   +1 more source

Pengaruh Perencanaan Pajak terhadap Nilai Perusahaan dengan Kualitas Corporate Governance sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2012-2014) [PDF]

open access: yes, 2017
The purpose of this study is to examine the effect of the tax planning on firm value. Independent variables that used in this research is tax planning as measured by ETR ratio. While the dependent variable is firm value measure with Tobins\u27Q .
Achmad, T. (Tarmizi)   +1 more
core  

The Status and Emerging Developments in Laboratory Animal Science in Asia since 9th AFLAS Congress (2023) until 10th AFLAS Congress (2025)

open access: yes
Animal Models and Experimental Medicine, EarlyView.
Asian Federation of Laboratory Animal Science Associations (AFLAS)
wiley   +1 more source

Barriers to Low‐Carbon Technology Adoption: Insights From the Automotive Manufacturing Sector in Emerging Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In response to global efforts to promote sustainability and combat climate change, industries increasingly leverage digital technologies to enhance organizational capabilities and adopt low‐carbon practices. This study focuses on the automotive manufacturing industry in Morocco, a critical sector in emerging economies, where low‐carbon ...
Hala Hmamed   +4 more
wiley   +1 more source

PENGARUH KEBIJAKAN PERPAJAKAN, ADMINITRASI PERPAJAKAN, DAN TARIF PAJAK, TERHADAP PERENCANAAN PAJAK PADA WAJIB PAJAK BADAN DI KPP KOTA BEKASI SELATAN [PDF]

open access: yes, 2017
Penelitian ini bertujuan untuk mendeskripsikan kebijakan perpajakan, adminitrasi perpajakan, dan tarif pajak, perencanaan pajak dan menguji pengaruh kebijakan perpajakan, adminitrasi perpajakan, dan tarif pajak terhadap perencanaan pajak (tax planning)
RAHMAH, LAYINA AZIZAH
core   +1 more source

Environmental Taxes and Subsidies for Sustainability: Experimental Evidence on Consumer Preferences for Business Strategy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular textile management is essential to achieving sustainable consumption, as outlined in SDG 12, but consumer behavior and economic factors often hinder its adoption. This study investigates how environmental policies, such as carbon taxes and subsidies, influence consumer choices in the fast fashion sector by examining purchasing ...
Alessandro Cascavilla   +3 more
wiley   +1 more source

Penyesuaian Laporan Keuangan Komersial Berdasarkan Audit Deductible Expenses sebagai Upaya Tax Planning dalam Penyusunan Laporan Keuangan Fiskal (Studi PT Xyz di Jakarta) [PDF]

open access: yes, 2016
This research has some purposes to know the part of expenses that need to do some tax planning activities and to know some tax planning efforts that can do to the company with used analitical descriptive method through the method of data collection such ...
B, S. W. (Sundaru)   +2 more
core  

The Strategic Role of Waste Inventories in Industrial Symbiosis: A Simulation‐Based Perspective on Performance and Resilience of Industrial Symbiosis Networks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Ensuring the resilience of industrial symbiosis networks (ISNs) has emerged as a key concern in the literature. However, existing studies focus on network‐level strategies, neglecting the potential benefits derived from strengthening the links between symbiotic partners.
Melissa Mollica   +2 more
wiley   +1 more source

Taxation, R&D tax incentives and patent application in Europe [PDF]

open access: yes
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour.
Ernst, Christof, Spengel, Christoph
core  

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