Results 181 to 190 of about 6,859,895 (247)

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

Development of a comprehensive sustainability index for extractive and mining companies: Integrating the Sustainable Development Goals. [PDF]

Heliyon
Fernández-Hernández M, Mora P, Ortega MF, Cabello JP.   +3 more
europepmc   +1 more source

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

Corporate 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, Laura Proença Guimarães, Maria Auxiliadora Drumond   +2 more
wiley   +1 more source

Shaping nature outcomes in corporate settings. [PDF]

Philos Trans R Soc Lond B Biol Sci
Bebbington J, Blasiak R, Larrinaga C, Russell S, Sobkowiak M, Jouffray JB, Österblom H.   +6 more
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

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

Corporate 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, Tiago F. A. C. Sigahi, Deoclécio Junior Cardoso da Silva, Silvia Regina Stuchi Cruz, Milena Pavan Serafim, Walter Leal Filho, Rosley Anholon   +6 more
wiley   +1 more source

Dataset for analysing the ESG-oriented technical efficiency of VNSI listed companies. [PDF]

Data Brief
Phung MT, Dao VT, Mai KT.
europepmc   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Engaging stakeholders, shaping AI ethics: Targeted engagement in corporate AI ethics statements. [PDF]

PLoS One
Ye M, Friginal E.
europepmc   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

Corporate 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, Nirupa Padia, Dusan Ecim, Warren Maroun   +3 more
wiley   +1 more source