Vorwörter -- 1. Theoretische Grundlagen CSR und Geschäftsmodelle -- 2. Bestandteile nachhaltiger Geschäftsmodelle namhafter Großunternehmen -- 3. KMU und nachhaltige Geschäftsmodelle -- 4. Nachhaltigkeits-Pioniere -- 5. Handlungsempfehlungen.

The self-employed and micro, small and medium-sized enterprises (MSMEs) account for the greatest share of employment and make up the largest number of economic units worldwide. However, some countries exclude these economic units from certain obligations under their national labour laws in the...

Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging economies, notably from Latin America, where this...