Results 221 to 230 of about 28,354 (309)

A Magnon-photon interface based on Van der Waals Magnetic semiconductor. [PDF]

Nat Commun
Hu Q, Huang Y, Feng J, Fieramosca A, Wen H, Zhang X, Zhu W, Jiang N, Qian X, Zhang J, Ji Y, Sanvitto D, Wang K.   +12 more
europepmc   +1 more source

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

Ultrafast Optical Analysis and Control of Spectral Flatness in Cavity-Less Electro-Optic Combs. [PDF]

Micromachines (Basel)
Chen X, Zhang H, Fu M, Chen H, Zhang Y, Xu Y, Zhu M, Yi W, Yu Q, Qi J, Huang Q, Luo Y, Li X.   +12 more
europepmc   +1 more source

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García, Beatriz Fernández‐Olit, Elena Mañas‐Alcón, Óscar Montes‐Pineda   +3 more
wiley   +1 more source

Probing universal phase diagram of dimensional crossover with an atomic quantum simulator. [PDF]

Nat Commun
Tian J, Yu Z, Liu J, Lai CK, Pizzino L, Wu C, Shui H, Giamarchi T, Yao H, Zhou X.   +9 more
europepmc   +1 more source

The Language of Greenwashing: SDG Omission and Opportunity‐Oriented Environmental Tone as Alert Metrics in Green Bond Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi, Sandra Paterlini, Monica Gentile, Vincenzo Foglia Manzillo, Gianluca Vittorioso   +4 more
wiley   +1 more source

Wireless Communications: Signal Processing Perspectives. [PDF]

Entropy (Basel)
Roy S.
europepmc   +1 more source

Integrating Behavioural Sustainability Into Corporate Strategy: A Systematic Literature Review and Conceptual Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Behavioural sustainability has emerged as a strategically significant construct for understanding how sustainability becomes embedded in organisational routines, decisions, and governance systems rather than remaining at the level of symbolic commitment.
Cedric Marvin Nkiko
wiley   +1 more source

Ultra-coherent meta-emitter tailors arbitrary thermal wavefront. [PDF]

Nat Commun
Chen R, Chen T, Liu M, Liu X, Zhang S, Raza F, Dong H, Dang Y, Yu Z, Hu H, Xu J, Qiu CW, Ma Y.   +12 more
europepmc   +1 more source

A Multilevel Framework of Employee Environmental Initiatives: The Role of Departmental Climate, Departmental Management's Green Leadership, and Corporate Environmental Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a multilevel framework to examine how employees' discretionary environmental initiatives are shaped by organizational and departmental contexts. Using survey data from 150 employees across 25 organizations, we integrate organizational climate and leadership theories to investigate the effects of Corporate Environmental ...
Yousef Eiadat
wiley   +1 more source