Results 181 to 190 of about 17,819 (285)

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

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Hydride Materials for Advanced Electrochemical Energy Storage: Progress and Perspectives

open access: yesEcoEnergy, EarlyView.
Hydrides are emerging as functional materials for low‐carbon electrochemical energy storage. Complex hydrides provide polyanionic electrolyte frameworks for all‐solid‐state, Li–S, and multivalent batteries; hydride ion conductors enable H− transport for emerging hydride‐based cells; and metal hydrides offer established electrode chemistries for Ni–MH ...
Taehyun Kim   +4 more
wiley   +1 more source

Decentralized Federated Learning for Wind Turbine Bearing Prognostics Under Data Scarcity and Statistical Heterogeneity

open access: yesEnergy Science &Engineering, EarlyView.
This paper proposes a decentralized peer‐to‐peer federated learning framework for wind turbine bearing remaining useful life prediction, introducing a virtual client paradigm in which statistical health indicators serve as independent feature‐level clients—enabling privacy‐preserving collaborative prognostics from a single physical asset under ...
Jihene Sidhom   +2 more
wiley   +1 more source

A predator-prey model with age-structured role reversal. [PDF]

open access: yesJ Math Biol
Suarez LC, Cameron MK, Fagan WF, Levy D.
europepmc   +1 more source

Recent advances in multifunctional soft robots: A materials–structures–systems co‐design perspective for synergistic integration

open access: yesFlexMat, EarlyView.
Abstract Soft robots, engineered from highly compliant materials, offer superior adaptability and safety in unstructured environments compared to their rigid counterparts. Recent advancements, fueled by bio‐inspiration and material programmability, have led to the rapid co‐evolution of their core modules: actuation, sensing, protection, energy, and ...
Qiulei Liu   +3 more
wiley   +1 more source

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