Results 211 to 220 of about 2,806,230 (300)

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley   +1 more source

The Cost of Bad Timing: How Phenology and Frequency Determine Agricultural Flood Risk. [PDF]

open access: yesWater Resour Manag (Dordr)
Jalilov SM, Maltsbarger R, Gedikoglu H.
europepmc   +1 more source

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John   +6 more
wiley   +1 more source

Aligning private incentives with societal goals in smallholder agriculture. [PDF]

open access: yesProc Natl Acad Sci U S A
Abate GT   +6 more
europepmc   +1 more source

Adapting to Water Scarcity in Mediterranean Greenhouse Agriculture: Insights From Digital Irrigation and Regulated Water Governance in Southeastern Spain

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Climate‐driven water scarcity is compounding adaptation pressures on Mediterranean greenhouse farming, particularly for small and micro agricultural firms governed by regulated water‐governance systems. This paper analyses differentiated adaptation profiles in Almería (Spain) based on an analysis of farm structure, digital irrigation adoption,
Luis J. Belmonte‐Ureña   +2 more
wiley   +1 more source

Corporate‐Community Land Governance for Peace: A Governance Materiality Framework for CSR, ESG, and Sustainable Agribusiness

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Within corporate social responsibility (CSR) and environmental, social, and governance (ESG), there is a gap. This paper aims to fill that gap by building on a previous empirical study. It introduces the Land Governance Materiality Framework (LGMF), which redefines land governance as a critical governance skill that impacts ESG performance ...
Ifedayo Grace Malachi, Reza Eslamipoor
wiley   +1 more source

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