Results 91 to 100 of about 1,015,450 (256)
Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
Book Review: Capitalul în România postcomunistă [Capital in Post-communist Romania] [PDF]
Romanian Journal of European Affairs, 2019 This book is arguably the most comprehensive and detailed analysis of the crucial process of Romania`s post-communist transition. The author defines capital broadly, not just in terms of volume of money, but also as previously produced goods, that ensure
Paul Dobrescu, Mălina Ciocea
doaj
Anticipated Capitalization of the Santiago Metro System on Housing Prices [PDF]
Housing units with closer access to public transportation enjoy a higher market value than those with similar characteristics but poorer access. This difference can be explained by the less expensive cost of transport to the main workplaces and shopping ...
Claudio Agostini, Gastón Palmucci
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Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
How do countries curb their debt or profit shifting: a systematic literature review
Cogent Business & ManagementCompanies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates.
Nurlita Sukma Alfandia
doaj +1 more source
CCCTB: Thin Capitalization and Inbound Investment
, 2008 In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member ...
Dourado, Ana Paula, de la Feria, Rita
core
Debt financing and thin-capitalization [PDF]
, 2017 Ker vsaka oblika financiranja zagotavlja določeno varnost in predstavlja določeno tveganje, so podjetja pogosto v dilemi, v kakšnem razmerju naj za svoje financiranje izberejo lastniške ali dolžniške vire.
Hauptman, Lidija, Tič, Sašo
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Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Entrepreneurial Orientation and Supply Chain Sustainability: A Systematic Literature Review
Business Strategy and the Environment, EarlyView.ABSTRACT In increasingly volatile global markets, firms must cultivate entrepreneurial and adaptive capabilities to sustain competitiveness and advance sustainability objectives. This study systematically reviews the intersection of Entrepreneurial Orientation (EO), Supply Chain Management (SCM) practices, and sustainability performance through the ...
Olivia Finnerty +4 more
wiley +1 more source
Thin Capitalization Rules in the Conext of the CCCTB [PDF]
, 2008 In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member ...
Dourado, Ana Paula, de la Feria, Rita
core