Results 121 to 130 of about 256,498 (354)

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

open access: yesSustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

ANTI-CORRUPTION SAFEGUARDS IN COMMUNES. CONCLUSIONS FROM A SURVEY OF POLISH LOCAL GOVERNMENT OFFICIALS

open access: yesBaltic Journal of Economic Studies
The establishment of effective anti-corruption systems has been demonstrated to be a means of limiting the deleterious economic and social effects of corruption.
Waldemar Wojtasik, Maciej Marmola
doaj   +1 more source

Examining the Political Dimensions of Sustainability: The Role of Freedom of Expression in Environmental Outcomes

open access: yesSustainable Development, EarlyView.
ABSTRACT Although significant efforts have been made to prevent environmental degradation, the success of these initiatives has remained limited. The primary reason for this is environmental issues' complex and multidimensional nature. Economic, political, and social dynamics play a central role in shaping environmental problems, necessitating a ...
Umut Uzar
wiley   +1 more source

Corruption as a Governance Challenge and the Role of Civil Society [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2016
A first step towards a sustainable anti-corruption policy is to view corrupt practices assymptoms of a deeper problem in the relationship between state and society in general and in thefunction of democratic institutions in particular.
Stavros Katsios
doaj  

Achieving Sustainable Development Goals Through Social Life Cycle Assessment: A Case Study of Portuguese Forest Wood Supply Chains

open access: yesSustainable Development, EarlyView.
ABSTRACT Social considerations are often overlooked in efforts to achieve sustainable development, despite being critical for building equitable and resilient global value chains. This study addresses this gap by applying a social life cycle assessment to three key Portuguese forest wood supply chains—uncoated woodfree paper, natural cork stoppers, and
Andreia Santos   +3 more
wiley   +1 more source

Unnatural Causes: Cryptocurrencies, Carbon Credits, and the rise of Neoliberalism from Below

open access: yesEconomic Anthropology, EarlyView.
ABSTRACT Klima is a carbon‐backed cryptocurrency running as a decentralized autonomous organization (DAO). In 2021, it had accumulated 9 million metric tons of digital carbon credits and reached a market value of more than US$1 billion. In 2023, its treasury stored twice as many carbon credits, but its spot price was a tiny fraction compared to 2021 ...
Riccardo De Cristano, Alexander Paulsson
wiley   +1 more source

Lifecycle‐Based Governance to Build Reliable Ethical AI Systems

open access: yesSystems Research and Behavioral Science, EarlyView.
ABSTRACT Artificial intelligence (AI) systems represent a paradigm shift in technological capabilities, offering transformative potential across industries while introducing novel governance and implementation challenges. This paper presents a comprehensive framework for understanding AI systems through three critical dimensions: trustworthiness ...
Maikel Leon
wiley   +1 more source

Anti-corruption Efforts in National ICT Policies

open access: yes, 2019
Many countries in Sub-Saharan Africa suffer from endemic corruption, which disrupts development efforts. Although ICTs is no magic wand, several studies indicate that ICT can serve as an important tool for combatting corruption by increasing transparency, and enable citizens to hold public officials accountable.
Strand, Cecilia, Hatakka, Mathias
openaire   +3 more sources

State Anti-Corruption Policy: National Initiatives

open access: yesJournal of Foreign Legislation and Comparative Law, 2023
Yuriy Truntsevskiy, Artem Tsirin
openaire   +1 more source

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