Results 191 to 200 of about 898,678 (283)

Integrating Life Cycle Assessment, Monetised Externalities and Value Alignment for Strategic Reconfiguration of Circular Business Models: The Case of Smartphones

Business Strategy and the Environment, EarlyView.
ABSTRACT The smartphone industry faces sustainability challenges from greenhouse gas emissions and resource depletion to growing e‐waste volumes. Circular business models have been proposed as a pathway to address these issues, yet their adoption remains limited, lacking integrative assessment frameworks that connect environmental performance with ...
Philipp Rittershaus, Venkat Aryan, David Sánchez, Manfred Renner, Jens Poeppelbuss   +4 more
wiley   +1 more source

Substituting a Value Added Tax for the Corporate Income Tax: First-Round Analysis [PDF]

An-loh Lin, D. K. Stout, Stephen P. Dresch   +2 more
core   +12 more sources

Does local government tax competition promote industrial transformation and upgrading? [PDF]

PLoS One
Meng Y, Yang X, Zheng C.
europepmc   +1 more source

Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature

Business Strategy and the Environment, EarlyView.
ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi, Paola Gina Maria Schwizer, Simona Cosma, Giuseppe Rimo   +3 more
wiley   +1 more source

Economy-wide impact of a reduction in tobacco use in India. [PDF]

Tob Control
John RM, Narayanan B, Chakravarthy S, Bharathi S, Sinha P, Munish VG, Goodchild M.   +6 more
europepmc   +1 more source

Digital Platform Capabilities and Circular Economy: Impact of Customer Green Pressure on Frugal Innovative Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing entities in emerging economies face significant obstacles implementing circular economy principles due to resource‐constrained environments. Arguably, manufacturers need customer green pressure to propel the circular economy, alongside frugal innovative strategies.
Saumyaranjan Sahoo, Sumona Mukhuty, Arvind Upadhyay, Mathiyazhagan Kaliyan   +3 more
wiley   +1 more source

Sustainable Tax-Based Financing Strategies in the Health Care System: A Scoping Review. [PDF]

Med J Islam Repub Iran
Taheri G, Abolghasem Gorji H, Rezapor A, Jafari Sirizi M, Behzadifar M.   +4 more
europepmc   +1 more source

Benefit Corporations: The Moral Legitimacy That Requires More Rules

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca, Monica Veneziani, Andrea Caccialanza, Claudio Teodori   +3 more
wiley   +1 more source

Changes in the Value Added Tax System

, 2012
Danijela Kuliš
openalex   +1 more source

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro, Andrea Martínez‐Salgueiro, Rubén Lado‐Sestayo, Milagros Vivel‐Búa   +3 more
wiley   +1 more source