Results 1 to 10 of about 94 (87)

From the Garden Ring to Mokhovaya street: author's searches in the 1990s–2000s Moscow architecture

open access: yesАрхитектон
The focus of this article is Moscow’s architectural objects of the 1990-2000s, stretching from the Garden Ring (Zubovsky, Smolensky and Novinsky Boulevards) to Mokhovaya Street along the border of Bolshaya Nikitskaya Street and Prechistenskaya Embankment
Vyrva Arina Yu.
doaj   +1 more source

Unpacking the Process of Integrating Sustainability into Management Control Systems: A Literature Review and an Analytical Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia   +3 more
wiley   +1 more source

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

Reframing FDI Motivations Through OLIP: Explaining Private Engagement for Sustainable Development in PPPs

open access: yesSustainable Development, EarlyView.
ABSTRACT The drivers of firms' participation in fragile markets have become increasingly complex. Under such conditions, the conventional explanation focusing on incentives within the OLI framework—ownership, location, and internalization advantages—proves insufficient.
Yu Ri Kim, Seo Yun Choi, Taewoo Roh
wiley   +1 more source

Does Economic Growth Drive Equitable Water and Sanitation Access? Assessing Inequality Reduction Across 64 Nations

open access: yesSustainable Development, EarlyView.
ABSTRACT This article examines whether economic growth reduces inequalities in access to water and sanitation across 64 countries over an average period of 13.5 years. Drawing on disaggregated data by income quintiles and rural–urban location, and employing ordinary least squares (OLS), two‐stage least squares (2SLS), and Seemingly Unrelated Regression
Marcos García‐López   +2 more
wiley   +1 more source

The Role of Global Political Economy in Community‐Based Adaptation to Climate Change—Practitioners' Experience and Opinions

open access: yesSustainable Development, EarlyView.
ABSTRACT Community‐based adaptation scholars and practitioners acknowledge that power asymmetries pose significant barriers to project impact. Nevertheless, there is little research on the role of the global political economy as the root cause of vulnerability.
Tom Selje, Alexandra Klepp, Boris Heinz
wiley   +1 more source

An Investigation of the Perception of Neoclassical, Eclectic, Modernist, and Postmodern Architecture within Different Urban Landscapes: Athens vs. Paris

open access: yesLand
The public perception of buildings belonging to different architectural movements is a largely unexplored area from a quantitative scientific perspective.
Amaury Chesné, Romanos Ioannidis
doaj   +1 more source

Investor Heterogeneity, Sustainable Board Governance, and Corporate Social Responsibility Performance: Empirical Evidence From Europe

open access: yesSustainable Development, EarlyView.
ABSTRACT This study applies an agency‐theoretical lens to examine how investor heterogeneity, specifically institutional, foreign, and domestic ownership, influences corporate social responsibility (CSR) performance. Drawing on extensions of classical agency theory that account for heterogeneous shareholder preferences and principal‐principal conflicts,
Maximilian Focke
wiley   +1 more source

Advancing SDG 13 and Net‐Zero Emissions in Europe: The Role of Green Technology Innovation, Renewable Energy, Environmental Taxation and Trade Openness

open access: yesSustainable Development, EarlyView.
ABSTRACT The European Union (EU) has set ambitious climate goals, aiming to become the first climate‐neutral continent by 2050, with a focus on achieving net‐zero emissions and advancing United Nations Sustainable Development Goal (SDG) 13. A key component of this transition is the role of green technological innovation, the deployment of clean energy ...
Yue Xu   +2 more
wiley   +1 more source

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