Results 151 to 160 of about 902,737 (284)

Recession, taxes and economic growth. [PDF]

open access: yes
The current economic situation forces the governments to find solution how to promote economic growth. Economic theory suggests that differences in taxation may play a role in explaining differences in economic performance.
Szarowska, Irena
core   +1 more source

Impact Measuring in Sustainable Ventures: A Process Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann   +2 more
wiley   +1 more source

Transforming adolescent menstrual health through policy: the role of value added tax exemptions in improving access to sanitary products. [PDF]

open access: yesGlob Health Res Policy
Shomuyiwa DO   +7 more
europepmc   +1 more source

Accounting Implications of Taxation [PDF]

open access: yes
Romania's accession to the European Union required a series of changes in the fiscal legislation in order to harmonize it with the Community Regulations; the value-added tax, the new introduced concepts or mechanism being especially regarded at this ...
Ecobici, Nicolae, Paliu-Popa, Lucia
core   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu   +3 more
wiley   +1 more source

The Value-Added Tax

open access: yesIMF Working Papers, 2007
Ben Lockwood, Michael Keen
openaire   +2 more sources

The Informal Sector, Third Version [PDF]

open access: yes
This paper investigates the determinants of informal economic activity. We present two equilibrium models of informality and test their implications using a survey of 48,000+ small firms in Brazil.
Aureo de Paula, Jose A. Scheinkman
core  

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha   +3 more
wiley   +1 more source

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee   +3 more
wiley   +1 more source

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

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