Results 171 to 180 of about 6,904 (288)

A multi-method approach to characterising dynamic human-shark interactions at a remote oceanic island. [PDF]

open access: yesSci Rep
Clarke L   +13 more
europepmc   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

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

Snow leopards, prey, and pastoralists: Understanding the impacts of climate change on human-wildlife coexistence in Central Asia. [PDF]

open access: yesAmbio
Ghoddousi A   +14 more
europepmc   +1 more source

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Sixty Degrees of Solutions: Field Techniques for Human-Jaguar Coexistence. [PDF]

open access: yesAnimals (Basel)
Polisar J   +29 more
europepmc   +1 more source

Artificial Intelligence and Corporate Social Irresponsibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether and how firms' adoption of artificial intelligence (AI) is associated with corporate social irresponsibility (CSI). Ex ante, theories provide conflicting predictions regarding this association, making it an important empirical question.
Tobias Steindl
wiley   +1 more source

A Functional Response in Resource Selection Links Multiscale Responses of a Large Carnivore to Human Mortality Risk. [PDF]

open access: yesEcol Lett
Dougherty KD   +14 more
europepmc   +1 more source

Explainable hybrid stacking ensemble method for hard rock pillar stability prediction and engineering applications

open access: yesDeep Underground Science and Engineering, EarlyView.
This research proposes an interpretable hybrid stacking ensemble framework, optimized by the Sparrow Search Algorithm, to enhance hard rock pillar stability prediction. By integrating six machine learning models—k‐nearest neighbors, support vector machines, random forests, Gradient Boosting Decision Tree, eXtreme Gradient Boosting, and Light Gradient ...
Ning Wang   +3 more
wiley   +1 more source

Human-wildlife conflict is amplified during periods of drought. [PDF]

open access: yesSci Adv
Calhoun KL   +7 more
europepmc   +1 more source

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