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
Responsible Artificial Intelligence for Earth observation: human rights and the EU AI act. [PDF]
Gevaert CM +4 more
europepmc +1 more source
Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino +2 more
wiley +1 more source
A Social Justice Approach to Assistive Technology and Well-Being of People With Visual Disabilities in Low- and Middle-Income Countries: Qualitative Narrative Study. [PDF]
Ortiz-Escobar LM +6 more
europepmc +1 more source
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source
Forecasting the Impact of Knowledge of International Humanitarian Law Acquired by Ukrainian Medical Students on Their Practical Activities and the Formation of Humanity in Society. [PDF]
Soroka O +2 more
europepmc +1 more source
Exposing Gender Blindness in Business Scholarship on Modern Slavery
ABSTRACT The objective of this review is to analyse the treatment of gender within business scholarship on modern slavery and to propose a framework that supports more gender‐sensitive corporate responses. Modern slavery risk is an escalating concern for business, with the United Nations calling for its eradication by 2030.
Kathyayini Kathy Rao +2 more
wiley +1 more source
How do emergency care providers and law enforcement officers navigate the competing imperatives of saving lives and serving justice? A qualitative case study in a Ghanaian secondary hospital. [PDF]
Dugle G, Zielley TM, Abiiro GA.
europepmc +1 more source
ABSTRACT Employee sustainability teams—groups collaborating continuously and voluntarily on sustainability initiatives—can serve as a bottom‐up driver for organizational change. Despite their potential, however, their role and contributions are underexplored. To fill this gap, our multi‐case study examines 59 projects by 13 teams across three companies
Jennifer Adolph +3 more
wiley +1 more source
A Human Rights-Based and Relational Justice Approach to Assisted Reproduction in Spain. [PDF]
Paricio Del Castillo R +2 more
europepmc +1 more source

