Results 81 to 90 of about 1,108,228 (284)
ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah +2 more
wiley +1 more source
“Youth for Tax Transparency” highlights the importance of tax transparency in building public trust, accountability, and sustainable economic development. It also emphasizes the role of youth in promoting honest tax practices, spreading awareness, and supporting transparency through digital literacy and integrity.
Manihuruk, Frans Chrissiasael +2 more
openaire +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Transparency in corporate reporting : Assessing the world´s largest companies = La transparencia en la información corporativa : Evaluación de las empresas más grandes del mundo [PDF]
The largest companies in the world provide minimal or no financial data on operations that they carry outside their country of origin; this was revealed today by a new report of Transparency International. From 124 companies evaluated, 90 of them do not
Transparency International, TI
core +1 more source
The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia
The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government ...
Tan Swee Kiow +2 more
doaj +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Tax transparency can work for companies if they do it right [PDF]
The Tax Transparency Package released by the European Commission last week comes amid global moves by the G20 and others to make it more difficult for companies to avoid paying their fair share of tax.\ud \ud But as serious information sharing plans are ...
Sadiq, Kerrie
core
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
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
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

