Results 91 to 100 of about 220,449 (278)

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley   +1 more source

THE LEGAL PERSONALITY DISREGARD INCIDENT AND THE IMPLEMENTATION OF FISCAL REDIRECTION

open access: yesRevista Eletrônica de Direito Processual, 2016
The new CPC (Civil Procedure Code) regulated as a third type of intervention, the incident called piercing the corporate veil. Given the general rule recognized character in procedural matters, as well signals the mandatory art.
Elson Pereira de Oliveira Bastos
doaj   +1 more source

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley   +1 more source

Comparing the effect of the application of thin capitalization rules on the tax burden of taxpayers in the Czech Republic with respect to detailed definition of joint persons

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
Thin capitalization rules were introduced in the Czech law on income tax in 1993. During the time of their existence in the law, they however passed through numerous changes, which resulted in a non-uniform exercise of the rules and caused legislative ...
Veronika Sobotková
doaj   +1 more source

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem   +3 more
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman   +4 more
wiley   +1 more source

Legal Analysis of The Enforcement of Article 18 of The Regulation Issued by The Director General of Taxes, Numbered PER-03/PJ/2022, Regarding Tax Invoices

open access: yesJurnal Legisci
The Republic of Indonesia implemented Law Number 12 of 2011, explicitly establishing rules and regulations. Law Number 13 of 2022 has since revised this law. This Law enhances the current legislation, precisely Law Number 10 of 2004.
Siaw Ban Hin   +3 more
semanticscholar   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter   +3 more
wiley   +1 more source

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