Results 151 to 160 of about 143,752 (310)

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu   +3 more
wiley   +1 more source

Tax Policy Trends: Corporate Tax Policy: Alberta Goes Its Own Way

open access: yesThe School of Public Policy Publications, 2019
When it comes to corporate tax policy, Alberta is taking a different path than the federal government and other provinces. Alberta’s May 28th Job Creation Tax Cut will reduce the provincial corporate income tax rate from 12% to 8% in lieu of introducing ...
Philip Bazel, Jack Mintz
doaj  

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha   +3 more
wiley   +1 more source

Public hearing on New Jersey's tax problems : before the Commission on State Tax Policy and the Tax Advisory Committee.

open access: yes, 1962
5 ...
New Jersey. Commission on State Tax Policy.   +1 more
core  

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee   +3 more
wiley   +1 more source

USING CONCESSIONAL TAXATION METHODS FOR INVESTMENT MARKETING PROJECTS IMPLEMENTING

open access: yesВестник университета, 2019
Authors analyze problems of tax policy to stimulate investment activity of companies and suggest ways of developing tax legislation. Authors consider tax policy at conditions of investment activity increasing and introduction of innovations. Tax benefits
E. Gulkova, M. Tipalina
doaj  

Tax implications of dividend policy

open access: yes, 2010
This study examines the tax-arbitrage possibilities on the Budapest Stock Exchange between 1995 and 2007. The theoretical possibility for the arbitrage is the different taxation for different stockholders, for the private investors and for the ...
Fazakas, Gergely, Barabás, Zoltán
core  

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

Selective tax on alcoholic beverages in Brazil: the next step toward an effective tax policy to reduce health harms. [PDF]

open access: yesBraz J Psychiatry
Goldani AAS   +5 more
europepmc   +1 more source

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