Results 171 to 180 of about 36,123,264 (250)

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Improving childhood vaccination among minority populations in middle- and high-income countries: a realist review of health system interventions. [PDF]

J Epidemiol Community Health
Essa-Hadad J, Gorelik Y, Vervoort J, Jansen D, Edelstein M.   +4 more
europepmc   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate 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

Fintech-driven sport event sponsorship: how commercial banks' innovative marketing strategies shape destination branding and inclusive tourism. [PDF]

Front Sports Act Living
Atoevna TS, Anvarovich QA, Junaydulloyevich AM, Qizi RDI, Umarovich SA.   +4 more
europepmc   +1 more source

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

Corporate 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, Munirah Sarhan AlQahtani   +1 more
wiley   +1 more source

Digital betting as a commercial determinant of health. [PDF]

Lancet Reg Health Am
Andrade BB, Barreto-Duarte B.
europepmc   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Digitising payments for campaign health workers in Africa: the promise and the path to sustainable scale. [PDF]

BMJ Glob Health
Waiswa P, Aweko J, McConnell M, Hamani A, Kahonde O, Aigbogun E, Nwaokorie C, Igbokwe U, Ekirapa Kiracho E, Digital Health Payments Initiative and Research (DHPIR) Consortium.   +9 more
europepmc   +1 more source

When CSR Gaps Become Competitive Signals: How CEO Motivation Shapes Competitive Dissimilarity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Prior research has primarily examined corporate social responsibility (CSR) directed toward stakeholders such as investors, consumers, and regulators, signaling trustworthiness and positive moral character. However, nonmarket strategies such as CSR may also be interpreted by firms in relation to competitors, suggesting that CSR may influence ...
Sascha P. Klein
wiley   +1 more source

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake, R. M. N. C. Swarnapali   +1 more
wiley   +1 more source