Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership,
2025
Singapore Management University
Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership, Jiwei Wang, Holly I. Yang, Liandong Zhang
Research Collection School Of Accountancy
In a commentary by SMU Professor of Accounting (Practice) and Director of Master of Professional Accounting (MPA) and Master of Science in Accounting (MSA) programmes Wang Jiwei, SMU Associate Professor of Accounting, Lee Kong Chian Fellow and Co-Director (Academic Research) of the School of Accountancy Research Centre (SOAR) Holly Yang, and SMU Dean of School of Accountancy and Lee Kong Chian Professor of Accounting Zhang Liandong, they suggested that delaying climate disclosure requirements for small and mid-sized enterprises (SMEs) from 2025 to 2030 could weaken Singapore’s sustainable finance leadership, despite regulators saying the extension would help smaller firms build environmental, …
Research On The Impact Of Supply Chain Digitization On Innovation Performance: Based On Quasi-Natural Experiments And Longitudinal Case Study,
2025
Singapore Management University
Research On The Impact Of Supply Chain Digitization On Innovation Performance: Based On Quasi-Natural Experiments And Longitudinal Case Study, Binbin Chen
Dissertations and Theses Collection (Open Access)
The Chinese government prioritizes supply chain digital transformation. Pilot policies for supply chain digitalization will accelerate digital development across industrial and supply chains. While existing research offers substantial empirical evidence on supply chain digitalization, its impact on corporate innovation performance requires further investigation. Based on this, the study constructs a quasi-natural experiment using data from A-share listed companies and appropriate econometric models, demonstrating that supply chain digitalization significantly enhances corporate innovation performance. This effect is statistically and economically significant, providing a foundation for future research. The study also identifies the mechanisms through which supply chain digitalization improves corporate innovation performance, …
Scenarios For Csrd Scope Amendments - Advancing Reporting Scope While Reducing Further Burden,
2025
Singapore Management University
Scenarios For Csrd Scope Amendments - Advancing Reporting Scope While Reducing Further Burden, Andreas Rasche, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Fabiola Schneider
Research Collection College of Integrative Studies
This paper presents calculations related to the CSRD scope criteria which are modified through the Omnibus I Simplification Package. We show how many companies would be in scope of CSRD when considering the criteria suggested by (a) the Commission’s Omnibus proposal, (b) the position adopted by the Council of the EU, and (c) the European Peoples Party (EPP) proposal in the European Parliament. For each of these three “cases” we show the impact of lowering or increasing the employee-related threshold. 1. Our calculations demonstrate that the number of in-scope companies varies significantly when modifying the employee threshold. We conclude from …
Blue Bird: Building The Right Path,
2025
Singapore Management University
Blue Bird: Building The Right Path, Yuanto Kusnadi, Wee Kiat Lim
Research Collection School Of Accountancy
How Indonesia's leading mobility provider pursued twin transformations involving sustainable growth and digitalisation.
The Tax Adviser, Volume 2, Number 8, August 1971,
2025
University of Mississippi
The Tax Adviser, Volume 2, Number 8, August 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971,
2025
University of Mississippi
Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Professions At Work: Tra Proposed Regulations: Comments,
2025
University of Mississippi
Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
Estate Planning: Planning Under The New Estate And Gift Tax Acceleration Law,
2025
University of Mississippi
Estate Planning: Planning Under The New Estate And Gift Tax Acceleration Law, Bernard Barnett
Tax Adviser
No abstract provided.
What Congress Hath Wrought, Let Tax Advisers Put Together (Sections 167,1231, 1245 And 1250),
2025
University of Mississippi
What Congress Hath Wrought, Let Tax Advisers Put Together (Sections 167,1231, 1245 And 1250), Willis C. Stevenson, J. Bruce Sefert
Tax Adviser
No abstract provided.
Whys And Hows Of Tax Writing,
2025
University of Mississippi
Distributions In Partial Liquidation,
2025
University of Mississippi
Distributions In Partial Liquidation, John A. Miller
Tax Adviser
No abstract provided.
Integration Of Pension And Profit-Sharing Plans With Social Security,
2025
University of Mississippi
Integration Of Pension And Profit-Sharing Plans With Social Security, Edward H. Owen, Aubrey White
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 2, Number 7, July 1971,
2025
University of Mississippi
The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index -12 Months Ended June 1971; Author Index-12 Months Ended June 1971,
2025
University of Mississippi
Index: Subject Index -12 Months Ended June 1971; Author Index-12 Months Ended June 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Washington Report: Small Business Tax Reform Gaining Support,
2025
University of Mississippi
Washington Report: Small Business Tax Reform Gaining Support, Gilbert Simonetti Jr.
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
Professions At Work: Proposed Regulations: Adr And Accounting For Long-Term Contracts,
2025
University of Mississippi
Professions At Work: Proposed Regulations: Adr And Accounting For Long-Term Contracts, Herbert Finkston
Tax Adviser
No abstract provided.
