Results 201 to 210 of about 229,746 (260)

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

The Influence of Responsible Leadership on Corporate Social Responsibility: The Mediating Role of Affective Organizational Commitment and Organizational Identification

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Currently, organizations are facing unprecedented stakeholder expectations for corporate social responsibility (CSR). To face this challenge, responsible leadership is crucial. However, the mechanisms that explain how these leaders encourage CSR engagement are underexplored, emerging as a critical research priority.
Rafael‐Alejandro Piñeros‐Espinosa   +3 more
wiley   +1 more source

Strategic Shift to Sustainable Competitive Advantage With Biodiversity Purpose: An Adaptive Capacity Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on adaptive capacity research, this study provides an assessment of the sustainable competitive advantage of a strategic shift with social purpose, leveraging green revenue to drive biodiversity outcomes. The study employs panel regression analysis on a distinctive dataset for the period 2015–2024, focusing on S&P 1500 firms. Using the
Post Raj Pokharel   +1 more
wiley   +1 more source

Bridging theory and data: A computational workflow for cultural evolution. [PDF]

open access: yesProc Natl Acad Sci U S A
Deffner D   +3 more
europepmc   +1 more source

River co-learning arenas: principles and practices for transdisciplinary knowledge co-creation and multi-scalar (inter)action. [PDF]

open access: yesLocal Environ
de Souza DT   +18 more
europepmc   +1 more source

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