Results 151 to 160 of about 2,416 (223)

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

Multiple merger coalescent inference of effective population size. [PDF]

open access: yesPhilos Trans R Soc Lond B Biol Sci
Zhang J, Palacios JA.
europepmc   +1 more source

The AI Sustainability Paradox: How Verification and Regulation Synergize to Curb Greenwashing in Emerging Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Artificial intelligence (AI) reflects a paradox for corporate sustainability: it provides tools for genuine socio‐economic improvement and enables greenwashing at scale. This study examines this duality in emerging Asian markets, where rapid AI adoption coincides with evolving regulatory regimes.
Ashutosh Yadav, Simplice A. Asongu
wiley   +1 more source

CEO Characteristics and CSR Governance Quality: Evidence From Europe

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Leveraging a sample of European listed firms, we investigate whether CEO duality, CEO tenure, and CEO membership in the CSR board committee are associated with the quality of corporate social responsibility (CSR) governance. Our findings indicate that CEO duality is negatively associated with CSR governance quality, whereas CEO membership on ...
Gianluca Ginesti   +3 more
wiley   +1 more source

Motion planning and control of an installation robot for attitude adjustment of arc parts in underground shield tunneling

open access: yesDeep Underground Science and Engineering, EarlyView.
Inspired by spiders, the multilegged walk‐through assembling robot for arc parts achieves high‐precision synchronous control under heavy loads through dual‐layer hydraulic pose dynamics modeling and hierarchical pressure optimization, significantly enhancing shield tunneling assembly efficiency and precision.
Quan Xiao   +5 more
wiley   +1 more source

Quantitative Insights into Atomic Scale Oil–Clay Adhesion Governing Shale Oil Retention and Mobility

open access: yesENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
Atomic force microscopy reveals a clear adhesion hierarchy between shale oil and clay minerals, governed by nanoscale surface chemistry. Strong interactions on chlorite and illite arise from abundant polar sites and cation bridging, whereas weaker coupling on montmorillonite limits interfacial binding.
Chen Lv, Guanwen Lu, Guandong Su
wiley   +1 more source

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