Results 51 to 60 of about 197,549 (296)
Business 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
Jurnal Reksa, 2023 This research aims to evaluate the implementation of the Voluntary Disclosure Program (VDP) as an effort to enhance voluntary compliance with individual income tax in the district of Bengkalis. The study also investigates the implementation of the e-Form
Erma Yunita, Nur Anita
doaj +1 more source
Analisis Peningkatan Kepatuhan Wajib Pajak Sebelum dan Sesudah Penerapan Modernisasi Administrasi Perpajakan (Studi pada Kantor Pelayanan Pajak Pratama Se Malang Raya) [PDF]
, 2014 The modernization of tax administration is the product of the existence of tax reform that has been, was being and keep rolling on. The modernization of the tax administration is expected to increase voluntary compliance of Taxpayers since the enactment ...
Fajarwati, R. N. (Riska)
core
Business 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
Business 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
Tax Compliance Behaviour of Individuals under Self Assessment System [PDF]
, 2008 Tax non-compliance has always been a major concern for all tax administrations, more so in a self assessment environment where it is dependent on voluntary compliance.
Sia, Gioak Faa
core
Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
Penyebab Wajib Pajak Tidak Patuh [PDF]
, 2017 This study aims to determine the causes of non-compliance with taxpayers. Using qualitative methods, this study was conducted by interviewing fifteen taxpayers who have not complied with tax reporting to article 21 until 31 March 2015.
Rahayu, D. P. (Dewi)
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Costly Enforcement of Voluntary Environmental Agreements with Industries [PDF]
Although the theoretical literature on the performance of voluntary approaches to environmental protection has progressed quite far in the last decade, no one has rigorously addressed the obvious point that even voluntary emissions control policies must ...
David M. McEvoy, John K. Stranlund
core +3 more sources