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
Ethics of congenital heart disease interventions: "Can do versus ought to do"dilemma. [PDF]
Saxena A, Kumar RK.
europepmc +1 more source
Can Environmental Markets Pay for More Sustainable Farm Dams? A Cost–Benefit Analysis
ABSTRACT Farm dams are widespread artificial waterbodies that play a critical role in agricultural water security. Enhancing these systems through sustainable interventions such as fencing, hardened access points, and revegetation can improve water quality and deliver carbon and biodiversity co‐benefits.
K. U. D. N. Hansani +4 more
wiley +1 more source
Emergency physicians' perceptions and optimization strategies for diagnostic imaging overuse in Somalia. [PDF]
Mohamed MM +6 more
europepmc +1 more source
Cannabis Agritourism and Local Pathways Toward Sustainable Development Goals in Northern California
ABSTRACT Recent acceleration in global cannabis legalization offers a new context for examining the multiscale links between agritourism, sustainability, and international policy frameworks. In this study, Responsible Tourism is used to conceptualize cannabis agritourism in Northern California's Emerald Triangle as a strategy that may advance targets ...
Susan Dupej +2 more
wiley +1 more source
The nonlinear impact of ESG performance on audit pricing: Evidence from China. [PDF]
Li Y, Meng F.
europepmc +1 more source
ABSTRACT This paper examines the relationship between sustainability transitions and local development through the case of Colombia's medicinal cannabis industry. It highlights how neglecting place‐specific needs and development expectations can hinder equitable transitions and reinforce existing socio‐economic disparities.
Diana Morales, Mónica Ramos‐Mejía
wiley +1 more source
Sustainability of evidence-based primary care programs in Abu Dhabi: impact of COVID-19. [PDF]
Baynouna Alketbi L +2 more
europepmc +1 more source
Abstract Private tutoring—or shadow education—has received ample scholarly attention due to increasing demand from parents for reasons of social mobility in ESL/EFL contexts. Referred to as English private tutoring (EPT) for language learning purposes, this type of non‐formal education shares certain features of formal education like content and ...
Semih Ekin, Ali Anaç, Muhammet Öcel
wiley +1 more source
Trends in Rehabilitation Insurance Benefit Exhaustion Among Older Adults in the United States and Associations With Racial Identity. [PDF]
Falvey JR +4 more
europepmc +1 more source

