Results 171 to 180 of about 28,489 (256)

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

A catalogue of early diverged contemporary human genome variation reveals distinct Khoe-San populations. [PDF]

open access: yesNat Commun
Jaratlerdsiri W   +14 more
europepmc   +1 more source

Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino   +2 more
wiley   +1 more source

Integrating MUM-T and LVC-T Communication Requirements into European Satellite Programs: A Comparative Study of CubeSat-Based SATCOM Payloads for Defense Applications.

open access: yes
Η παρούσα διατριβή παρουσιάζει μια συγκριτική αξιολόγηση των αρχιτεκτονικών δορυφορικών επικοινωνιών (SATCOM)—GEO, MEO, LEO και αστερισμών CubeSat—για την υποστήριξη του Επανδρωμένου–Μη Επανδρωμένου Σχηματισμού (MUM-T) και της Συνδυασμένης Εκπαίδευσης Πραγματικής, Εικονικής και Συνθετικής Διάστασης (LVC-T).
openaire   +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

Defensive symbionts of the European beewolf face competition from brood cell microbiota during vertical transmission. [PDF]

open access: yesFEMS Microbiol Ecol
Matarrita-Carranza B   +5 more
europepmc   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro   +3 more
wiley   +1 more source

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