Results 111 to 120 of about 4,054 (240)

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate 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

A PUF-Based Secure and Lightweight Authentication Protocol for Medical IoT Environments. [PDF]

Sensors (Basel)
Lim H, Park Y, Park Y.
europepmc   +1 more source

Sustainability Disclosure and Firm Value: External ESG Evaluation and the Role of Advertising Intensity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether sustainability reporting becomes relevant to firm value partly through externally evaluated ESG performance and whether this process varies with firms' communication environments. Using firm‐year data on Korean listed firms from 2019 to 2021, we estimate regression models with year and industry fixed effects and ...
Jaehyun Park, Hyuk Kwon
wiley   +1 more source

Development of an AIoT-Based Early Flash-Flood Warning System for Smart Rural Disaster Resilience. [PDF]

Sensors (Basel)
Wiangnak V, Wiboonrat M, Duangsuwan S.
europepmc   +1 more source

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan, Norah Albishri, Bhumika Gupta, Piera Centobelli, Manlio Del Giudice   +4 more
wiley   +1 more source

Baa-iov: Blockchain-enabled anonymous authentication for internet of vehicles. [PDF]

PLoS One
Huang W, Chen S.
europepmc   +1 more source

A Method to Assess Social Sustainability of Multi‐Tier Supply Chains in the Textile Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The EU corporate sustainability due diligence directive mandates human rights due diligence for organizations within their global supply chains. Social sustainability is highly critical in textile supply chains due to widespread poor working conditions.
Francesco Olivero, Andrea Tuni, Paolo C. Priarone, Fabiana Morandi, Giorgia Bassani   +4 more
wiley   +1 more source

The use of logic for machine learning models in sepsis. [PDF]

Intensive Care Med Exp
Lavage DR, Ward LN, Angus DC, Kennedy JN, Cooper GF, Seymour CW.   +5 more
europepmc   +1 more source

Does Credibility Matter? The Role of Green Bond Certification in Supporting EU Taxonomy‐Aligned Investments

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainable financial instruments are increasingly promoted as tools to accelerate firms' transition toward more sustainable business models. However, skepticism remains regarding their ability to generate substantive environmental outcomes.
Federica Tonnarello, Carlo Vermiglio
wiley   +1 more source

A cloud server centric multifactor lightweight authentication scheme for eHealth systems. [PDF]

Sci Rep
Gairola D, Maurya PK, Chanda A.
europepmc   +1 more source