Results 91 to 100 of about 7,586,639 (252)
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
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Tax Treaty Case Law around the Globe 2020
, 2021 Both the OECD Model Tax Convention on Income and Capital (OECD Model) and the United Nations Model Double Taxation Convention (UN Model) are designed as a tool for legislative harmonization and therefore often serve as a basis for tax treaty negotiations
Spies, Karoline +12 more
core
التزامات المكلف في ضوء قانون الإجراءات الضريبية الموحد. [PDF]
مجلة البحوث القانونية و الاقتصاديةيُعَدُّ قانون الإجراءات الضريبية الموحد رقم 206 لسنة 2020م ، إطارًا قانونيًا ينظم الإجراءات الضريبية في مصر، ويحدد التزامات المكلف ، أو الممول تجاه السلطات الضريبية ؛ فهذه الالتزامات تشكل ركنًا أساسيًا في نظام الضريبة ، حيث تعمل على ضمان تطبيق العدالة ...
د/ أحمد محمد عمر صالح
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Tax law improvement in Australia and the UK: the need for a strategy for simplification [PDF]
In both Australia and the UK, programmes are under way to simplify tax legislation by rewriting it. This paper demonstrates that tax simplification is a complicated concept and concludes that sustainable improvement is unlikely to be achieved if reform ...
Ian Wallschutsky, Simon James
core
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
The OECD Dispute Resolution System in Tax Controversies
LawsThe article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
doaj +1 more source
ULUSLARARASI MUHASEBE VE TÜRKĐYE’DE MUHASEBE HUKUK
Journal of Business Administration and Social Studies, 2021 It is widely accepted that accounting discipline is a part of economics because accounting tries to measure the success of an economic entity. But accounting is older than economics.
A.Taylan ALTINTAŞ
doaj
Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra +2 more
wiley +1 more source