Results 131 to 140 of about 7,359,221 (290)
Defining Remanufacturing: A Key Business Strategy Advancing Industrial Circularity
Business Strategy and the Environment, EarlyView.ABSTRACT Remanufacturing is a key strategy in the circular economy, enabling substantial product value retention. However, inconsistent definitions across standards and legislation hinder global trade, core recovery and market acceptance. This study examines how remanufacturing is defined in laws and standards, and how these definitions impact industry
Erik Sundin +2 more
wiley +1 more source
Cutting the Gordian knot of futility : a case for law reform on unilateral withholding and withdrawal of potentially life-sustaining treatment [PDF]
, 2014 In this paper, we propose law reform with respect to the unilateral withholding or withdrawal of potentially life-sustaining treatment in Australia and New Zealand.
Downie, Jocelyn +3 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Final Withholding Taxation of Portfolio Dividends in the Internal Market [PDF]
, 2019 Tax withholding refers to a procedure for charging taxes, where the payer of the income (withholding agent) charges the tax from the income payable to the income recipient and transfers the charged amount to the tax authorities on behalf of the income ...
Puntala, Anttoni
core
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
Antiepileptic hypersensitivity and DRESS syndrome due to phenytoin in two pediatric cases
The Turkish Journal of Pediatrics, 2009 Antiepileptic hypersensitivity syndrome (AHS) is a potentially life-threatening syndrome, especially in pediatric cases. Drug rash with eosinophilia and systemic symptoms (DRESS) syndrome reflects a serious hypersensitivity reaction to drugs.
Shahnaz Armin +3 more
doaj
Revenue Sharing and Information Exchange under Non-Discriminatory Taxation [PDF]
The international exchange of tax information, and its merits compared to withholding taxes, is the central topic in current debates in international tax policy.The purpose of this paper is to characterize and compare the tax regimes that emerge with and
Keen, M., Ligthart, J.E.
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how different types of board ties affect firm value after revelations of serious corporate misconduct. Prior work has implicitly assumed that board tie benefits are uniform, without examining the alignment between tie‐changing behaviors and the dimension of violated expectations.
Chuljin Park, Yeonji Seo, Taewoo Roh
wiley +1 more source