Results 41 to 50 of about 1,300 (196)

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun   +2 more
wiley   +1 more source

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui   +1 more
wiley   +1 more source

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

open access: yesBusiness 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

The Place of Insurance Contributions in the Tax System of the Russian Federation

open access: yesTaxes, 2021
Compulsory social insurance is the implementation by the state of the constitutional principle of social protection of its citizens, which occurs on the basis of the country’s main law — the Constitution of the Russian Federation. Compulsory insurance of citizens is aimed at compensation in the event of a possible deterioration in their material or ...
openaire   +1 more source

From Contingency Management to Transformative Climate Risk Adaptation? Analysis of Private Sector Agency in Navigating Complex Climate Risk Realities

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT The growing complexity and severity of cross‐border climate risks characterised by non‐linear impact chains and deep uncertainty questions the capacity of environmental governance to tackle these problems effectively and in a just manner. To increase the efficiency of climate action, the private sector has been called upon to leverage market ...
Päivi Tikkakoski, Sirkku Juhola
wiley   +1 more source

THE METHODICAL APPROACH TO THE ESTIMATION OF THE IMPORTANCE OF TAXES IN FORMING OF INCOMES OF BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION ON THE EXAMPLE OF THE BELGOROD REGION

open access: yesСтатистика и экономика, 2016
Article is devoted questions of formation of tax incomes of budgetary system of the Russian Federation. Approaches of a regional tax policy are proved by granting of tax privileges.
Valentina F. Tarasova   +2 more
doaj   +1 more source

SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION

open access: yesВестник университета, 2020
Greening of taxation is an actual vector of reforming the tax system in the Russian Federation. However, the principal approaches of this tool for regulating economic processes currently require comments and explanations, as well as justification of the ...
L. S. Samodelko, M. V. Karp
doaj   +1 more source

Regulatory Framework and Public Policies for Sustainability in the Construction Sector

open access: yesSustainable Development, EarlyView.
ABSTRACT This study analyzes the role of public policies in promoting socially responsible practices in the construction sector, with a particular focus on their contribution to climate neutrality and the decarbonization of the building stock. European agreements exert increasing pressure to transform the construction sector, reinforcing the transition
Olga González‐Morales   +3 more
wiley   +1 more source

Factors of Financial Imbalance in the Compulsory Pension Insurance System: the Case of Russia

open access: yesФинансы: теория и практика, 2020
The aim of the article is to study the impact of tax and tariff policy on the financial balance of the compulsory pension insurance system in Russia, as well as to substantiate proposals for its financial stabilization.
A. l. Safonov, Yu. V. Dolzhenkova
doaj   +1 more source

COMPLIANCE AND SERVICE OF TAX ADMINISTRATION SYSTEM IN THE RUSSIAN FEDERATION

open access: yesVestnik of Astrakhan State Technical University. Series: Economics, 2018
The tax system is a powerful economic regulator of income distribution. It is necessary to observe a balance between the state interests related to the provision of tax revenues to the budget and the interests of economic entities, guaranteeing them indirect financial support in the form of tax preferences aimed at developing business and production ...
Aksana Albekovna Turgaeva   +3 more
openaire   +1 more source

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