Results 241 to 250 of about 14,996 (335)

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

Role of corporate governance in thriving green innovation practices: A case of emerging economy. [PDF]

PLoS One
Arif U, Ahmad MB, Khawaja A.
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

Powering health: how clean energy access reduces cardiovascular mortality in children. [PDF]

BMC Public Health
Hailemariam A, Lemma MM, Lewogineh EE.
europepmc   +1 more source

A Generalized Method of Moments Estimator for a Spatial Panel Model with an Endogenous Spatial Lag and Spatial Moving Average Errors

, 2008
B. Fingleton
semanticscholar   +1 more source

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

Corporate 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

The impact of government macroeconomic policies and elections on income smoothing in state-controlled commercial banks: Evidence from the MENA region. [PDF]

PLoS One
Peykani P, Sargolzaei M, Mohagheghnia MJ, Takaloo A, Valimoradi M.   +4 more
europepmc   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello, Pietro Gottardo, Giovanna Gavana   +2 more
wiley   +1 more source

Impacts of agritech on sustainable agriculture in Sub-Saharan Africa: a quantile regression approach towards SDG 2.4. [PDF]

Carbon Balance Manag
Kantoğlu B, Çabaş M, Erdem A, Pilatin A, Barut A, Radulescu M.   +5 more
europepmc   +1 more source

DinoFlow: Self‐supervised pretraining in flow cytometry enables accurate detection of common hematopathological disorders

Cytometry Part B: Clinical Cytometry, EarlyView.
Abstract Flow cytometry is an essential component of routine hematological lab testing. Many computational methods have been proposed for the analysis of flow cytometry data, but most have focused on supervised learning for just one or a few specific disorders.
Brendan O'Fallon, Muir Morrison, Mattia Medina Grespan, Nicholas C. Spies, David P. Ng   +4 more
wiley   +1 more source