Results 101 to 110 of about 4,768 (256)

Corporate Social Responsibility (CSR) in Mining: An Integrated Institutional and Agency Theory Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mining is one of the foundations of economic development but has historically been associated with severe socioenvironmental impacts, such as ecosystem degradation, displacement of traditional communities, and large‐scale disasters. In this context, corporate social responsibility (CSR) plays a central role as a mechanism for legitimizing ...
Felipe Moura Oliveira, Elaine Aparecida da Silva   +1 more
wiley   +1 more source

THE EFFECT OF CORPORATE POLICIES, BOOK TAX DIFFERENCES AND CARBON EMISSION DISCLOSURE ON EARNING QUALITY WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE

BAKI (Berkala Akuntansi dan Keuangan Indonesia)
This research is a quantitative study which aims to find out how company policy, book tax differences and carbon emission disclosure influence earnings quality which is moderated by institutional ownership in manufacturing companies listed on the ...
Hidayati Nasrah
doaj   +1 more source

A Strategic Action Plan to Advance Circular Economy Practices in the Automotive Industry Based on Sector Insights to Support Sustainable Development

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto, Alvaro Ramos‐Garcia, Carlos de las Heras‐Rosas   +2 more
wiley   +1 more source

An evaluation of book-tax differences of South African firms

Journal of Infrastructure Policy and Development
This paper evaluates the permanent and temporary differences between accounting profits and taxable income of South African companies using the data in the SARS-NT panel. It contributes to the establishment of a body of knowledge about book-tax differences of South African companies.
Daniel Petrus Schutte, Pieter Van der Zwan   +1 more
openaire   +1 more source

Sustainable Development, Environmental Certification and the Financial Performance of the Road Passenger Transportation Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio, Monica Gonzalez‐Morales   +1 more
wiley   +1 more source

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

Tax avoidance strategies under radar: policy considerations on U.S. multinational corporations operating in emerging markets

Cogent Business & Management
U.S. Multinational Corporations (MNCs) are known for their torturous global tax avoidance strategies. Corporate tax avoidance by U.S. MNCs remains a critical concern for policymakers, particularly in emerging economies, where profit shifting strategies ...
P. V. Thayyib
doaj   +1 more source

Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi, Luisa‐Eugenia Reyes, Marisol Carvajal Camperos   +2 more
wiley   +1 more source

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini   +3 more
wiley   +1 more source

Life Cycle Analysis as a Sustainable Governance Lever for Environmental Performance: Evidence From French SBF 120 Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study draws on neo‐institutional theory, stakeholder theory, and the resource‐based view to examine the relationship between the use of Life Cycle Analysis (LCA) and firms' Environmental Performance (EP). Focusing on French companies listed on the SBF 120 index from 2002 to 2021, it investigates how LCA adoption influences EP across three
Nesrine Ben Ismail, Sami Ben Larbi
wiley   +1 more source