Results 201 to 210 of about 6,700 (308)

Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley   +1 more source

Fueling Tomorrow: Scenario Planning for the Future of Gas Stations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa   +2 more
wiley   +1 more source

What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks [PDF]

open access: yes
We reassess the driving forces behind the recent decline of corporate tax rates in Europe. Using data for up to 32 countries from 1983 to 2006, we analyze the role of economic and financial openness as well as tax competition while allowing for dynamic ...
Johannes Rincke, Michael Overesch
core  

Achieving Carbon Neutrality: Strategic Pathways to Sustainability and Net Zero in Manufacturing Supply Chains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Reaching global net‐zero targets has become an urgent priority as businesses and nations face increasing pressure to reduce greenhouse gas emissions. Achieving carbon neutrality in manufacturing supply chains requires comprehensive systemic changes across business processes.
Vimal K. E. K.   +5 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

open access: yes, 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  

Reciprocity on the Edge of Distance Paradox: How Sustainability Motives and Hypocrisy Shape Consumer Responses to Nearshoring

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan   +2 more
wiley   +1 more source

Initiating Market Formation Through Local Policy Innovation: Plot Handover as a Driver for Circular Construction

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to circular construction suffers from uncertainties related to costs, market realities, supply, regulations and expertise using secondary materials in building projects. Uncertainties are large, and resolving them needs policy interventions.
Erkki‐Jussi Nylén, Tommi Halonen
wiley   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley   +1 more source

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