Results 171 to 180 of about 1,431,697 (299)

FARM MACHINERY INVESTMENT AND THE TAX REFORM ACT OF 1986 [PDF]

The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in ...
Hrubovcak, James, LeBlanc, Michael, Conway, Roger K., Durst, Ron L.   +3 more
core  

Corporate Indigenous Stakeholder Engagement in the Sustainability Reporting: Evidence From the Australian Mining Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain, Aklema Choudhury Lema, Shamsun Nahar, Md. Jahidur Rahman, Udani Chathurika Edirisinghe, Kerry Bodle   +5 more
wiley   +1 more source

Indirect tax reform and the role of exemptions [PDF]

This paper examines the question of whether indirect tax rates should be uniform, using four different modelling strategies. First, marginal tax reform is examined.
John Creedy
core  

Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco, Luca Galati, Lorenzo Dal Maso, Marco Maria Mattei   +3 more
wiley   +1 more source

Tax Reform Evaluation Using Nonparametric Methods: Sweden 1980 - 1991 [PDF]

This paper evaluates the tax reforms carried out in Sweden between 1980 and 1991. We use a recently developed nonparametric labor supply function to account for the behavorial responses of the taxed individuals.
Blomquist, Sören, Eklöf, Matias, Newey, Whitney   +2 more
core  

Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky, Sabrina Khemiri, Doaa Shohaieb   +2 more
wiley   +1 more source

Navigating the Dichotomy of Uncertainty in Green Innovation and Digital Supply Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and rapid technological disruption, understanding how digitalization reshapes corporate sustainability strategies has become increasingly vital. Supply chain digitalization (SCD) plays a pivotal role in enhancing firms' adaptive capacity, operational transparency, and innovation efficiency.
Chengming Huang, Su Hanghang, Sultan Sikandar Mirza   +2 more
wiley   +1 more source

Industrial Symbiosis as a Neglected Opportunity in Industrial Decarbonisation Pathways: Qualitative Insights From the Australian Manufacturing Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Industrial symbiosis (IS) represents a key strategy for industrial decarbonisation (ID) by converting one industry's waste into valuable inputs for another, reducing emissions and resource extraction. Scientific studies have explored the concept, implementation approaches and theoretical foundations of IS.
Marzieh Dehghan Niri, A S M Monjurul Hasan, Andrea Trianni   +2 more
wiley   +1 more source

Compliance Without Transformation: A Systematic Review of Means‐Ends Decoupling in EPR and Implications for UK Packaging Reform

Business Strategy and the Environment, EarlyView.
ABSTRACT Extended producer responsibility (EPR) has been widely adopted across European circular economy governance yet three decades of implementation reveal a persistent and underexplained gap between formal compliance and upstream environmental outcomes.
Cedric Marvin Nkiko, Ken Kaweesa
wiley   +1 more source

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

Business Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping, Amr ElAlfy, Jeffrey Wilson, Olaf Weber   +3 more
wiley   +1 more source