Results 91 to 100 of about 2,987,809 (252)

Organizational Policies and Environmental Innovation: The Mediating Role of Environmental Partnerships

Business Strategy and the Environment, EarlyView.
ABSTRACT Although cross‐sector collaborations drive innovation, organizational policies as legitimation signals attracting such collaborations remain unexplored. This study examines the mediating role of environmental partnerships between organizational policies and environmental innovation.
Jose Nicolas Pacheco, Jasna Poček, Andreu Turro, David Urbano   +3 more
wiley   +1 more source

Local Government Tax Effort in China: an Analysis of Provincial Tax Performance [PDF]

This paper aims to enhance the understanding of provincial tax performance in China, paying special attention to the recent fiscal reforms in the 1980s and in 1994. Using provincial panel data for the period 1986-2004, our analysis consists of two steps.
Heng-fu Zou, Chunli Shen, Qian Wang
core  

Navigating Ethical Minefields: Micro‐Foundations of Corporate Political Work in Ethical and Sustainable Business Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu, Justin Zuopeng Zhang, Jimmy Sun, Muhammad Mustafa Kamal, Bhumika Gupta   +4 more
wiley   +1 more source

Criteria to evaluate effectiveness of creating consolidated group of taxpayers

SHS Web of Conferences, 2016
Fiscal relations and the mechanisms of their functioning are the subject of studies by foreign and domestic economists, as the taxation relations are what enables the state regulation of the economy. In 2012 the legislative act “On consolidated groups of
Khaperskaya Alena, Bannova Kristina, Pokrovskaia Natalia   +2 more
doaj   +1 more source

Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes

, 2010
A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama, Poterba, James M., Jeri Seidman, Nirupama Rao, James Poterba, Seidman, Jeri   +5 more
core  

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Decoding the Circular Economy Job Market in the EU: A Quantitative and Comparative Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The circular economy (CE) is increasingly promoted as a pathway to sustainable development, yet systematic evidence on the structure of the CE labor market remains limited. Little is known about how CE‐related job opportunities are distributed across countries, which job characteristics dominate this market, and how such patterns compare with ...
Pavlos Fafalios, Theodoros Daglis, Konstantinos P. Tsagarakis   +2 more
wiley   +1 more source

The National Tax Conference at Buffalo, New York, October 23-25, 1913 : Report to the governor by the delegates appointed by him to attend the Conference [1914]

, 1914
The National Tax Conference At Buffalo, New York, October 23-25, 1913.
Kansas Delegates to 7th International Tax Conference
core   +1 more source

Eco‐Innovation Among Environmental Small and Medium Enterprises: A Complexity Theory View on a Regional Paradox

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental entrepreneurship and eco‐innovation, although cornerstones in the transition to a sustainable world, form a research nexus that remains largely understudied. We draw on the theory of complexity and the notion of cultural, temporal, and relational complexities to explain the process of eco‐innovation among environmental small ...
Georgios Outsios, Stefan Chichevaliev
wiley   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source