Results 181 to 190 of about 11,877 (293)

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

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

open access: yesCorporate 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   +3 more
wiley   +1 more source

Identification and management of incidental findings in a Veteran's lung cancer screening program. [PDF]

open access: yesRespir Res
Colucci RL   +14 more
europepmc   +1 more source

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid   +4 more
wiley   +1 more source

Sustainability Disclosure and Firm Value: External ESG Evaluation and the Role of Advertising Intensity

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether sustainability reporting becomes relevant to firm value partly through externally evaluated ESG performance and whether this process varies with firms' communication environments. Using firm‐year data on Korean listed firms from 2019 to 2021, we estimate regression models with year and industry fixed effects and ...
Jaehyun Park, Hyuk Kwon
wiley   +1 more source

Pharmacoepigenomics in Personalized Medicine: A Hypothesis-Generating Approach to Introduce CpG-PGx SNPs as New Candidates for a Systematic Insight into Genomic-Epigenomic-Phenomic-Pharmacogenomics (G-E-Ph-PGx) Axis. [PDF]

open access: yesJ Pers Med
Sharafshah A   +13 more
europepmc   +1 more source

Managing the Efficiency–Satisfaction Trade‐Off: The Moderating Role of Corporate Social Responsibility in Legal Services

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Digitalization has reshaped professional services, yet its impact on client satisfaction remains ambiguous. This study examines the efficiency‐satisfaction paradox in China's digitized legal services. Using 5,500 client assessments from 110 firms, we identify an inverted U‐shaped relationship between legal service efficiency (LSE) and customer
Wenjing Liu, Soo Jeong Hong
wiley   +1 more source

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