Results 121 to 130 of about 15,909 (292)

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard   +5 more
wiley   +1 more source

Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?

open access: yes, 2014
Includes bibliographical references.This dissertation endeavours to establish whether the Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed.
Britz, Jaco
core  

International tax policy trends in 2018 [PDF]

open access: yes, 2019
Reprinted from Tax notes international, January 14, 2019.2019 Tax Analysts. All rights reserved. Tax Analysts does not claim copyright in any public domain or third party content.If I had to enumerate the items that are dominating the international tax ...
FALCÃO, Tatiana
core  

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried   +2 more
wiley   +1 more source

Tax Avoidance, Ownership, Commissioners, And Debt Costs: The Role of Transparency

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study investigates the effects of tax avoidance, institutional ownership, and independent commissioners on debt costs, with transparency serving as a moderating variable.
Aurel Ariandrani Bilqiis   +1 more
doaj  

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad   +2 more
wiley   +1 more source

Economic growth, corruption and tax evasion

open access: yes
In this paper, we explore tax revenues in a regime of widespread corruption in a growth model. We develop a Ramsey model of economic growth with rival but non-excludable public good which is financed by taxes which can be evaded via corrupt tax inspector.
Raffaella Coppier, Roy Cerqueti
core  

Tax Transparency and Corporate Tax Avoidance

open access: yes, 2017
This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries.
Witkiewicz, Taylor
core  

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

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

open access: yesBusiness 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   +4 more
wiley   +1 more source

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