Results 161 to 170 of about 56,778 (265)

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

Wealth and the Capitalist Spirit [PDF]

open access: yes
The wealth distribution in the U.S. is more unequal, or skewed to the right, than either the income or earnings distribution, a fact current models of saving behavior have difficulty explaining.
Francis, Johanna L.
core  

Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino   +2 more
wiley   +1 more source

When did Inequality Rise in Britain and America?

open access: yes, 2000
New information and new perspectives reveal three long periods in which the two most-studies economies had a widening in income and wealth gaps. First, income inequality rose in both Britain and America between 1977 and 1995.
Lindert, Peter H.
core  

Women's Leadership as a Driver of Small and Medium‐Sized Enterprises Sustainability and Green Transition: A Bibliometric and Systematic Review

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study combines a bibliometric analysis and a systematic literature review (SLR) to provide a comprehensive understanding of women's leadership and entrepreneurship within small and medium‐sized enterprises (SMEs) in the context of sustainability and the green transition.
Adriana Dima   +5 more
wiley   +1 more source

Long-Run Changes in the Concentration of Wealth: An Overview of Recent Findings [PDF]

open access: yes
wealth concentration, wealth distribution, inequality, income distribution, Denmark, Norway ...
Ohlsson, Henry   +2 more
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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