Results 181 to 190 of about 87,196 (384)

Corporate Social Responsibility (CSR) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) decoupling and tax avoidance, as well as the moderating effect of sustainable boards on this relationship. Based on agency and legitimacy theories, we used panel data of listed firms headquartered in the European Union (2076 firm‐year observations) in the 2017 ...
Patrick Velte
wiley   +1 more source

Aligning Key Performance Indicators With Integrated Thinking Principles: Insights From Academic Literature and South African Organisations' Extra‐Financial Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The aim of this paper is to identify which principles of integrated thinking can be applied by an organisation to develop holistic key performance indicators (KPIs) and to outline current practices in disclosing KPIs that align more broadly with an integrated thinking logic.
Dusan Ecim   +2 more
wiley   +1 more source

Facing the Risk of Greenwashing in the ESG Report of Global Companies: The Importance of Life Cycle Thinking

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Accurate reporting on the sustainability of business value propositions must be supported by reliable data sources and sound methodologies such as life cycle assessment (LCA). Showing commitment to more responsible activity without quantifying business impacts, or quantifying them only partially, could fall into greenwashing practices.
Marco Ruggeri   +3 more
wiley   +1 more source

Educational performance and conduct problem trajectories from childhood to adolescence: Observational and genetic associations in a Brazilian birth cohort

open access: yesJCPP Advances, Volume 2, Issue 4, December 2022., 2022
Associations with school failure were smaller for conduct problems characterised as ‘childhood‐limited’ and ‘adolescent‐onset’. Findings were robust across two different methodological approaches: using statistical adjustment for covariates, and polygenic risk scores predicting educational attainment. Abstract Background Educational difficulties are an
Thais Martins‐Silva   +7 more
wiley   +1 more source

Do Corporate Human Rights Commitments Drive Real Impact? Insights From Global Benchmark Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating negative impacts on workers, communities, and consumers is one of the most urgent challenges facing companies today. This study examines how corporate human rights commitments translate into measurable improvements in human rights performance, using data from the World Benchmarking Alliance 2024 assessment of 1728 of the world's ...
Marcello Cosa
wiley   +1 more source

Personal Dedications to David P. Farrington. [PDF]

open access: yesCrim Behav Ment Health
Ttofi M, Grounds A, Wong KK.
europepmc   +1 more source

The Business Case for Circular Economy: A Co‐Evolutionary Perspective for Integrating Moral Cases Into Circular Economy Business Cases

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The ongoing debate in corporate sustainability (CS) about the moral case versus the business case has recently made its way into the circular economy (CE) discourse, bringing with it new tradeoffs. Although the business case perspective emphasizes profitability, critics argue that the moral case must go beyond profit motives and include ...
Felix Carl Schultz   +2 more
wiley   +1 more source

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