Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
Zero value-added tax on fruits and vegetables: beyond health and fiscal standards. [PDF]
Public Health NutrPacaol NF.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Authors' response to the letter entitled 'zero value-added tax on fruit and vegetables: beyond health and fiscal standards'. [PDF]
Public Health NutrHagenaars LL, Fazzino TL, Mackenbach JD.
europepmc +1 more source
From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal +2 more
wiley +1 more source
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
The impact of China's value-added tax credit refunds on enterprise labor demand: Ex-ante analysis and ex-post test. [PDF]
PLoS OneYang Y, Yu X, Du J.
europepmc +1 more source
Brazil: Fiscal federalism and value added tax reform. [PDF]
Fiscal federalism ; Value added tax ; Tax ...
Shome, Parthasarathi, Spahn, Paul Bernd
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Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +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]
Glob Health Res PolicyShomuyiwa DO +7 more
europepmc +1 more source