Results 131 to 140 of about 299,231 (308)
Business Strategy and the Environment, EarlyView.ABSTRACT The blue economy has emerged as a key sector for linking sustainability and innovation, yet existing research has largely overlooked how firms operationalize these processes in practice. This study addresses that gap by asking: How do Portuguese blue economy firms embed sustainability‐oriented innovation (SOI) into their strategies, and what ...
Jennifer Nicole Elston +2 more
wiley +1 more source
Toward an SDG‐Based Typology for US Nonprofits
Business Strategy and the Environment, EarlyView.ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley +1 more source
Analysis of law enforcement practice on professional income tax: Russian and foreign experience
Интеллект. Инновации. ИнвестицииThe relevance of the chosen topic is determined by the dynamics of the number of self-employed persons applying a preferential tax regime – tax on professional income.
M. A. Gorodilov +2 more
doaj +1 more source
The Difficulty of Income Redistribution with Labour Supply [PDF]
Two common principles in distributional analysis are that (i) a progressive transfer moves the Lorenz curve upwards, and (ii) progressive [neutral] taxation reduces [leaves unchanged] inequality.
Patrick Moyes, Udo Ebert
core
Corporate income taxation of multinationals and fiscal equalization [PDF]
, 2009 This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula ...
Liesegang, Caterina, Runkel, Marco
core
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food industry faces major sustainability challenges, requiring a shift in companies' approach. Circular economy principles offer a promising path by enhancing resource efficiency, reducing waste, and valorizing by‐products. However, the integration of sustainability and circularity practices remains limited, especially in developing ...
Maria Elena Latino +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
Platform Business Model Innovation for Sustainability: A Framework for Industry 5.0 Integration
Business Strategy and the Environment, EarlyView.ABSTRACT A comprehensive framework is developed for adopting Platform Business Model Innovation (PBMI) to enhance sustainable performance in the Industry 5.0 (I5.0) era. While PBMI plays a growing role in corporate transformation, tensions persist between profit‐driven objectives and broader sustainability imperatives.
Mohamed Ashmel Mohamed Hashim +3 more
wiley +1 more source
ON THE ORIGIN OF TAXES AND TAXATION
Вестник Кемеровского государственного университета, 2015 The paper analyzes the issues relating to the origin of taxes and taxation and their evolution. Despite the uncertainty regarding the period of the emergence of taxes and taxation, the author expresses the view according to which taxes in one form or ...
R. V. Bobrinev
doaj
LOCAL TAXATION: GENERAL PRINCIPLES
Market Infrastructure, 2019 Kostyantyn Serdiukov, Valeriya Shamina
openaire +1 more source