Results 191 to 200 of about 1,644,040 (299)

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

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

Small businesses in south Africa : who outsources tax compliance work and why ? [PDF]

The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks.
Ilic, Domagoj, Coolidge, Jacqueline, Kisunko, Gregory   +2 more
core  

Corporate Indigenous Stakeholder Engagement in the Sustainability Reporting: Evidence From the Australian Mining Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain, Aklema Choudhury Lema, Shamsun Nahar, Md. Jahidur Rahman, Udani Chathurika Edirisinghe, Kerry Bodle   +5 more
wiley   +1 more source

Factors Influencing Response Rates in National Internet-Based Questionnaires: Analysis of a Large National Survey. [PDF]

JMIR Public Health Surveill
Birkeland S, Haakonsson A, Möller S.
europepmc   +1 more source

Voluntary Tax Compliance UMKM Kota Depok

Sosio e-kons, 2018
Ai Annisaa Utami, Zahrudin Zahrudin
openaire   +2 more sources

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux, Pasquale Giungato, Serena Sebastiani, Angela Tarabella   +3 more
wiley   +1 more source

FACTORS INFLUENCING SMEs VOLUNTARY TAX COMPLIANCE IN KADUNA

This study investigated the factors influencing SMEs voluntary tax compliance in Kaduna State. This study developed a model of SMEs taxpayers, which is underpinned by the theories of deterrence and social exchange.
Sunday, John, Lawal, Ismail
core  

Signalling ESG Misconduct: What Matters to Investors?

Business Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

Contagion and escalation of rule violations. [PDF]

Proc Biol Sci
Molleman L, Hoyer K, van Kleef GA, Scholz C, Hausfeld J.   +4 more
europepmc   +1 more source

Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky, Sabrina Khemiri, Doaa Shohaieb   +2 more
wiley   +1 more source