Results 161 to 170 of about 197,549 (296)

Policy mix for a low-carbon food system. [PDF]

Front Nutr
Buso M, Banerjee S, West TAP.
europepmc   +1 more source

Understanding taxpayer attitudes through understanding taxpayer identities

, 2015
For tax systems which rely on voluntary self-reporting of tax obligations, the need to understand what drives taxpayer attitudes and behaviour is important in ensuring that taxes owed are declared and collected.
Australian National University. Centre for Tax System Integrity, Australian Taxation Office, Taylor, Natalie   +2 more
core  

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Between fiscal returns and social harm: reframing gambling regulation in Kazakhstan through international evidence. [PDF]

Front Sociol
Khamzina Z, Buribayev Y.
europepmc   +1 more source

Economic theory of tax compliance with special reference to tax compliance costs. [PDF]

Tax compliance ...
Das-Gupta, Arindam
core  

How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López, Cristina Gutiérrez‐López, Paula Castro, María Belén Lozano‐García   +3 more
wiley   +1 more source

Unveiling the Nexus Between Board Gender Diversity, CSR and Financial Performance: Evidence From an Emerging Economy

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the nexus between board gender diversity (BGD), corporate social responsibility (CSR) performance, and financial outcomes in the context of an emerging country, Türkiye. The sample consists of Turkish non‐financial firms listed on Borsa Istanbul for the period 2008–2023.
Merve Kilic Karamahmutoglu, Havvanur Feyza Kaya   +1 more
wiley   +1 more source

Regulation of Alcohol-Free and Low-Alcohol Drinks: Learning From a Comparative Analysis of Eight Countries. [PDF]

Drug Alcohol Rev
Burton R, Angus K, Morgan A, Howell R, Critchlow N, Kersbergen I, Holmes J, Bowdring MA, Miller M, Waleewong O, Halme A, Voogt C, Fitzgerald N.   +12 more
europepmc   +1 more source

Tax Compliance and Public Goods Provision -- An Agent-based Econophysics Approach

, 2014
We calculate the dynamics of tax evasion within a multi-agent econophysics model which is adopted from the theory of magnetism and previously has been shown to capture the main characteristics from agent-based based models which build on the standard ...
Hokamp, S., Seibold, G.
core  

The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The transition towards a circular economy (CE) requires not only technological and organisational innovation but also consumer engagement in adopting circular products. A key driver of this process is consumers' stated willingness to pay (WTP) a premium, which remains constrained by psychological, perceptual and contextual barriers.
Valerio Muto, Vincenzo Basile, Nunzia Petacca, Anna Prisco   +3 more
wiley   +1 more source