Results 191 to 200 of about 20,440 (310)

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

open access: yesSustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

Sustainability and Corporate Performance in the Global South: The Influence of the Environmental Pillar and Institutional Quality

open access: yesSustainable Development, EarlyView.
ABSTRACT Corporate sustainability in the Global South unfolds under heterogeneous institutional conditions, where firms face simultaneous pressures from global ESG standards and local governance constraints. This study examines the relationship between ESG‐aligned environmental practices and corporate financial performance, considering the moderating ...
Paulo Sérgio Reinert   +3 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Misconduct: A Review of Empirical Research and Future Research Recommendations

open access: yesSustainable Development, EarlyView.
ABSTRACT This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related ...
Patrick Velte
wiley   +1 more source

Integrating Business Process Management With the Sustainable Development Goals: A Multidimensional Framework for Systemic Sustainability

open access: yesSustainable Development, EarlyView.
ABSTRACT This study proposes a multidimensional framework to integrate Business Process Management (BPM) with the Sustainable Development Goals (SDGs), addressing gaps in research and practice. Through a bibliometric science mapping using keyword co‐occurrence network analysis in VOSviewer (Scopus 2015–2024), we identify five thematic clusters ...
Silvia Dallavalle   +4 more
wiley   +1 more source

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