Results 191 to 200 of about 430,263 (308)

How to navigate the EU's CBAM trilemma: A review of policy objectives and possible designs. [PDF]

Open Res Eur
Corvino F.
europepmc   +1 more source

Impact Measuring in Sustainable Ventures: A Process Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann, Esther Salvi, Frank‐Martin Belz   +2 more
wiley   +1 more source

A dual-stochastic real options model for sports tourism investment: A case study in China. [PDF]

PLoS One
Liu T, Cheng J, Huang Y.
europepmc   +1 more source

The Effect of Tax Arrears and Motor Vehicle Tax Revenue on Regional Revenue

As the development of motorized vehicles advances every year, this should have an impact on tax revenues, but basically there is no influence from the increase in vehicles every year on tax revenues and motor vehicle tax arrears. Likewise, what happens in the Cianjur Regency area is that every year the number of vehicles increases, revenue should also ...
Teguh, Dody Faraitody, Andriani, Astri Dwi, Humaedi, Muhamad Fikri Esa Putra   +2 more
openaire   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

Alcohol Excise Taxation, Tax Share and Revenue in the European Union and the United Kingdom in 2022: An Overview and Modelling Analysis. [PDF]

Drug Alcohol Rev
Rehm J, Correia D, Hassan AS, Manthey J, Rovira P, Shield KD, Ferreira-Borges C, Neufeld M, Štelemėkas M.   +8 more
europepmc   +1 more source

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha, Narain Gupta, Deniz E. Yoruk, Vikas Kumar   +3 more
wiley   +1 more source

Facilitators and barriers of implementing sin-tax policies: a scoping review. [PDF]

BMC Public Health
Najafi M, Dehnavi H, Shams L, Wakde T, Rajaee R, Shahmoradi S, Javadinasab H.   +6 more
europepmc   +1 more source

On the Growth of Corporation Tax Revenues

Fiscal Studies, 1987
openaire   +2 more sources

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 more
wiley   +1 more source