Results 111 to 120 of about 737,633 (212)

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz, Luis J. Belmonte‐Ureña, Pedro Fernandes da Anunciação, Francisco Camacho‐Ferre   +3 more
wiley   +1 more source

The Impact of Raising Alcohol Taxes on Government Tax Revenue: Insights from Five European Countries. [PDF]

Appl Health Econ Health Policy
Manthey J, Gobiņa I, Isajeva L, Neneman J, Reile R, Štelemėkas M, Rehm J.   +6 more
europepmc   +1 more source

Privatization and government preference [PDF]

This paper uses a mixed oligopoly model to examine the relationship between the privatization of a public firm and government preferences for tax revenue. From a public choice viewpoint, we assume the government prefers tax revenue to the sum of consumer
Hideya Kato
core  

The Strategic Role of Waste Inventories in Industrial Symbiosis: A Simulation‐Based Perspective on Performance and Resilience of Industrial Symbiosis Networks

Business Strategy and the Environment, EarlyView.
ABSTRACT Ensuring the resilience of industrial symbiosis networks (ISNs) has emerged as a key concern in the literature. However, existing studies focus on network‐level strategies, neglecting the potential benefits derived from strengthening the links between symbiotic partners.
Melissa Mollica, Alberto Nastasi, Luca Fraccascia   +2 more
wiley   +1 more source

Estimating the potential impact of a health tax on the demand for unhealthy food and beverages and on tax revenue in India. [PDF]

Health Policy Plan
Varghese B, Panicker R, Mukhopadhyay D, Backholer K, Sethi V, de Wagt A, Murira Z, Bhatia N, Arora M.   +8 more
europepmc   +1 more source

Sustainability Assessment of Circular Strategies in the Agri‐Food Industry: The Case of Olive Mills' By‐Product Valorization

Business Strategy and the Environment, EarlyView.
ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio, Rubén Granado‐Díaz, José A. Gómez‐Limón, Anastasio J. Villanueva   +3 more
wiley   +1 more source

An Analysis of South Africa's Value Added Tax [PDF]

In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa.
Go, Delfin S., Kearney, Marna, Robinson, Sherman, Thierfelder, Karen   +3 more
core  

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao, Ran Sun, Brian Lucey, Feng He, Andrew Urquhart   +4 more
wiley   +1 more source

Commentary: The Conflict Between Protecting Public Health and Raising Tax Revenue. [PDF]

Healthc Policy
Hall W.
europepmc   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed, Awad Elsayed Awad Ibrahim, Khaldoon Albitar   +2 more
wiley   +1 more source