Results 171 to 180 of about 20,440 (310)

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

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza   +2 more
wiley   +1 more source

The Glycemia Risk Index (GRI) as a Biomarker for Subclinical Endothelial Dysfunction in Type 1 Diabetes: A Cross-Sectional Study. [PDF]

open access: yesInt J Mol Sci
Di Martino N   +12 more
europepmc   +1 more source

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

open access: yesCorporate 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   +1 more
wiley   +1 more source

Association of eating disorders and/or insulin omission with impaired glycaemic control in persons living with type 1 diabetes: cross-sectional analysis of the French SFDT1 study. [PDF]

open access: yesBMJ Open
Ritz PJ   +24 more
europepmc   +1 more source

Supplier Environmental Assessment in Sustainability Reporting: Evidence From Top ESG‐Performing Brazilian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the maturity of supplier‐related environmental disclosures in sustainability reports of top environmental, social, and governance (ESG)‐performing Brazilian companies. A content analysis of 67 reports from firms listed on the Corporate Sustainability Index (CSI) was conducted using the CRITIC method to weight disclosure ...
João Vyctor Brás dos Santos   +6 more
wiley   +1 more source

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