Results 181 to 190 of about 279,147 (300)

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

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

open access: yesCorporate 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   +1 more
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

Letter from Hugo Friedman to Dad, October 20, 1918

open access: yes, 1918
Friedman, Victor Hugo, 1878-1965
core  

CEO Characteristics and CSR Governance Quality: Evidence From Europe

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Leveraging a sample of European listed firms, we investigate whether CEO duality, CEO tenure, and CEO membership in the CSR board committee are associated with the quality of corporate social responsibility (CSR) governance. Our findings indicate that CEO duality is negatively associated with CSR governance quality, whereas CEO membership on ...
Gianluca Ginesti   +3 more
wiley   +1 more source

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