Results 121 to 130 of about 122,115 (312)
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Costly Enforcement of Voluntary Environmental Agreements with Industries [PDF]
Although the theoretical literature on the performance of voluntary approaches to environmental protection has progressed quite far in the last decade, no one has rigorously addressed the obvious point that even voluntary emissions control policies must ...
David M. McEvoy, John K. Stranlund
core
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Improving incentives in unemployment insurance: A review of recent research [PDF]
This paper provides a review of the recent literature on how incentives in unemployment insurance (UI) can be improved. We are particularly concerned with three instruments, viz.
Fredriksson, Peter, Holmlund, Bertil
core +3 more sources
THE INFLUENCE OF KNOWLEDGE, TAXPAYER AWARENESS, AND TAX SANCTIONS ON TAX COMPLIANCE
The purpose of this research is to understand the overview of knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in the city of Bandung. Additionally, it aims to determine the influence of knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in Bandung, both simultaneously and partially.
Dudi Abdul Hadi, Cathlin Amanda
openaire +1 more source
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
Tax compliance studies often focus on legal sanctions, while social factors receive relatively less attention. This study aims to examine the effects of social proximity and sanctions on taxpayer compliance concerning the Rural and Urban Land and ...
Rulyanti Susi Wardhani +2 more
doaj +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
This research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika.
Indri Febriani, Suparno
doaj
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source

