Results 161 to 170 of about 6,715 (309)

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Innovating for Net‐Zero: Collaborative and Digital Decarbonisation Strategies in Sunset Industries' Global Value Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal, Narain Gupta, Ashem Emmanuel Egila, Jianwen Zheng, Attique ur Rehman, Justin Zuopeng Zhang, Remsei Sándor   +6 more
wiley   +1 more source

Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability

Business Strategy and the Environment, EarlyView.
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz, Marisa R. Ferreira, Carina Silva, María Isabel Sánchez‐Hernández   +3 more
wiley   +1 more source

The effect of differentiated emission taxes: does an emission tax favor industry? [PDF]

Extending a standard 2x2 Heckscher-Ohlin model to incorporate emissions, this paper investigates the effect of differentiated emission taxes on output and emissions in a small open economy. The following results are derived.
Shiro Takeda
core  

PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika)

Jurnal Ilmiah Wahana Akuntansi, 2019
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  

Determination of Tax Compliance: The Role of Tax Sanctions, Tax Rates, and Tax Technology in Medan City

Outline Journal of Economic Studies
Purpose: This study aims to analyze the effect of tax sanctions, tax rates, and tax technology on taxpayer compliance in Medan City. Methods: This study used a quantitative approach with associative research methods. Data were collected through questionnaires distributed to 100 taxpayers in Medan City using purposive sampling techniques.
openaire   +1 more source

Trust and Transformation: Institutional Complexity in Carbon Market Adoption in Emerging Economies' Land‐Based Private Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite global commitments under the Paris Agreement, empirical evidence on the involvement of the land‐based private sector of emerging economies in carbon trading remains limited. The study analyses how behavioural factors and institutional complexities influence the involvement of the land‐based private sector in carbon trading in Indonesia.
Iis Alviya, Md Sayed Iftekhar, Harsha Sarvaiya, Tapan Sarker   +3 more
wiley   +1 more source

THE EFFECT OF TAX EXAMINATION, TAX ADMINISTRATION SANCTIONS, UNDERSTANDING TAXATION, AND TAX EMPLOYMENT (TAX AMNESTY) ON COMPULSORY TAX COMPLIANCE PERSONAL AT KPP PRATAMA MEDAN POLONIA [PDF]

, 2019
This study aims to determine the effect of Tax Examination, Tax Administration Sanctions, Understanding of Taxation, and Tax Amnesty on Individual taxpayer compliance in Medan Polonia KPP. This type of research uses associative research that is clausable,
Situmorang, Sakti Fransisco
core   +1 more source

The Influence Of Tax Understanding, Tax Sanctions, And Tax Awareness With Tax Socialization As Moderating Variable In Jayawijaya Papua

The International Journal of Accounting and Business Society
Purpose—This study sought empirical evidence of the effect of tax understanding, tax sanctions, and tax awareness on tax compliance and added moderation variables that can affect tax compliance in Jayawijaya Papua. Socialization is the selected variable that becomes the moderating variable.
Tien Vanenssia Wehelmina Gerrits, null Roekhudin, Syaiful Iqbal   +2 more
openaire   +1 more source