Results 111 to 120 of about 2,101,295 (383)
Business Strategy and the Environment, EarlyView.ABSTRACT We conduct a timely comprehensive review of the existing literature on Task Force on Climate‐Related Financial Disclosures (TCFD). Our aim is to provide a synthesis and extension of the current literature as follows: (i) review theoretical (i.e., socio‐political, economic‐based and market‐based) perspectives employed by existing studies, (ii ...
Yunice Karina Tumewang +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examined the institutional pressures that influence the implementation of a multinational enterprises' (MNEs) environmental, social, and governance (ESG) strategy in emerging markets. It investigated the sustainable performance (i.e., financial, social, and environmental performance) resulting from MNEs' strategic responses to ...
Min‐Jae Lee +3 more
wiley +1 more source
Tax reform, tax shifting and enterprise innovation
Technological and Economic Development of EconomyFiscal and tax policies, as important forms of government regulation and control of the economy, have a profound impact on both macroeconomics and microeconomics and have been widely studied by scholars.
Rang-Kun Qi, Zhuang Xiong, Yuriy Bilan
doaj +1 more source
Фінансово-кредитна діяльність: проблеми теорії та практики, 2019 The tax reforms in Ukraine last a long time but do not lead to the desirable results. It actualizes the research of mistakes and wrong managerial decisions.
V. Fedosov, O. Tymchenko, V. Babichenko
doaj +1 more source
How Should Local Governments Tax Local Business?: Lessons from an International Comparison and a Microsimulation Analysis for Germany [PDF]
The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a broad tax base in the sense of an origin-based value-added tax to a pure profit tax that ...
Frank M. Fossen, Stefan Bach
core
, 2013 This paper aims to study the mechanism of how economic growth and tax reform affect total tax revenue and structure over the period (1950-2011). On the basis of the introduction of China’s previous main measures in tax reform, this paper uses methods ...
K. Zeng, Shanshen Li, Qian Li
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper explores the link between formalization and environmental performance in the artisanal and small‐scale mining (ASM) sector, focusing on the case of sub‐Saharan Africa. The impression often conveyed by experts is that a commitment to formalizing ASM—that is, moves made to bring the sector's operations into the legal domain, where ...
Gavin Hilson +2 more
wiley +1 more source
Transport tax reform, commuting and endogenous values of time [PDF]
Previous studies of transport tax reform have typically assumed that the reform itself does not affect the marginal value of time. In this paper we consider a model of urban transport with two trip purposes, commuting and non-commuting, to analyse the ...
Bruno De Borger, Kurt Van Dender
core
Business Strategy and the Environment, EarlyView.ABSTRACT Banks face mounting pressure to integrate climate risks into lending, yet responses remain incoherent. This systematic literature review of 9034 studies synthesizes 68 peer‐reviewed articles and develops a behavioral typology of five bank responses: recovery, containment, repricing, reallocation, and relational transformation.
Tabea Brüggemann, Rainer Lueg
wiley +1 more source
Impact assessment of corporate income tax nullification: case of Armenia
Стратегические решения и риск-менеджмент, 2017 Armenian economy currently experiences a range of fundamental challenges which require institutional solutions. Loans for businesses are allocated under unfavourable conditions as compared with other countries.
O. A. Patvakanian
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