Results 211 to 220 of about 3,110 (302)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
The impact of tax education on tax compliance
Tax compliance has been a topic for academic research since the 1960s. The focus of the research has progressed from sanction-based (Deterrence Model) to non-sanction based (Fischer Model), and has reached out into five main streams.
Betty Yuk Sim Kwok (21310682)
core
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Strengthening Tax Crime Regulation and Tax Crime Responsibility for Corporation in Indonesia
Through this paper, the authors will discuss the strengthening of tax crime regulation and tax crime responsibility for corporation in Indonesia. This topic starts from introducing the subject of tax crime, whether the tax sanction can only be imposed
Eddy, Jhon, Rahayu, Mella Ismelina F
core
The Invisible Hand, the Visible Wound, and the Commercial Determinants of Health: Complicity of Commercial Entities and the Palestine Catastrophe. [PDF]
Int J Soc Determinants Health Health ServMofizul Islam M.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer +3 more
wiley +1 more source
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 +3 more
wiley +1 more source
Regulatory Framework for Gambling in India: Salient Aspects for Mental Health Professionals. [PDF]
Indian J Psychol MedSeth NF, Balhara YPS.
europepmc +1 more source
Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk
Business Strategy and the Environment, EarlyView.ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini +2 more
wiley +1 more source