Results 121 to 130 of about 256,498 (354)
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
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
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
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]
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
Ethical codes for public administration – reflection of EU core values or part of national anti-corruption policy? Example of the Czech Republic and Ukraine [PDF]
Olga V. Goncharuk, Maxim Tomoszek
openalex +1 more source
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
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
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
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
Yuriy Truntsevskiy, Artem Tsirin
openaire +1 more source

