Results 151 to 160 of about 5,040,343 (330)

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

TAX CONTROL OF EXPORT OPERATIONS: PROBLEMS, PROSPECTS, SOLUTIONS

Наука Красноярья
In the current context of globalization and the active development of international trade, tax control over export operations has become a critically important aspect of ensuring a country's economic security.
Konstantin V. Adolf
doaj   +1 more source

EFFECTS OF FEDERAL TAX POLICY ON AGRICULTURE [PDF]

This report analyzes the effects of the current Federal tax code on farming and evaluates tax proposals to assist beginning farmers. Investment, management, and production decisions in agriculture continue to be influenced by Federal tax laws.
Monke, James D., Durst, Ron L.
core  

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi, Roberto Ruggieri, Donatella Restuccia, Paola Campana   +5 more
wiley   +1 more source

The Effective Tax Rate of US Firms with Permanent Deferral

, 2019
This article calculates the effective tax rate (ETR) of U.S. corporate multinationals. It takes into account the permanent deferral of corporate taxation of foreign earnings held in controlled foreign corporations designated as permanently reinvested ...
Bogenschneider, Bret
core   +1 more source

Other title: In the Matter of the Appeal of Koss Construction Co., Inc. / Koss Materials Co., L.L.C. from an Order of the Division of Taxation on Assessment of Sales Tax : Order on Motions for Summary Judgment; Other title: Order on Motions for Summary Judgment

, 2009
application/pdf; "Docket No.
Kansas. Court of Tax Appeals.
core   +1 more source

On the Political Economy of Social Security and Public Education [PDF]

I analyze simultaneous voting on the wage tax rate and investment in public education using a model with three overlapping generations and ability differences inside each cohort. Wage tax revenue finances public education and social security benefits.
Panu Poutvaara
core  

From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal, Ines Kateb, Said Elbanna   +2 more
wiley   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

Business Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar, Purificación Parrado‐Martínez, María Comino‐Jurado   +2 more
wiley   +1 more source