Results 61 to 70 of about 979 (242)

The Influence of Ethical Ideologies on Corporate Social Performance in Small and Medium‐Sized Enterprises in the United Kingdom

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research addressing the microfoundations of corporate social performance (CSP) in small and medium‐sized enterprises (SMEs) remains sparse. This paper aims to investigate how SME managers' ethical ideology affects CSP and examines the mediating role of their CSR orientation (CSRO): economic, legal, ethical, and philanthropic.
Sarah Mohammad Suleiman Alsyoof, Vasa László, Tamás Sneider   +2 more
wiley   +1 more source

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

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid, Ghada Bouillass, Stéphane Trébucq, Philippe Loubet, Guido Sonnemann   +4 more
wiley   +1 more source

Energy Security, Energy Transition, and Foreign Investments: An Evolving Complex Relationship

Laws
Energy has historically enticed significant interest from foreign investors. Simultaneously, it has perpetually held a pivotal position in any nation’s framework.
Maria Rosaria Mauro
doaj   +1 more source

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen, Laura Kainiemi, Jarkko Levänen   +2 more
wiley   +1 more source

Unraveling the Interplay Between Collaborative Governance and Experimentation for Transformative Potential in Circular Water Systems: A Dutch Case Study

Environmental Policy and Governance, EarlyView.
ABSTRACT Freshwater availability is a critical climate change challenge in coastal delta regions. This challenge requires a transformative change toward circular water management. While experimentation and collaborative governance are recognized as enablers of transformative change, their interaction remains complex and insufficiently understood ...
Flavia Simona Albu Cosoveanu, Kirsty Holstead, Jean‐Marie Buijs, Dave Huitema   +3 more
wiley   +1 more source

Where Regimes Meet: Human Rights and International Investment Law at the Point of Expropriation

სამართალი და მსოფლიო
Contemporary international law increasingly rejects the notion of autonomous legal regimes, favoring a pluralist order grounded in normative interaction.
Mona Modaresrad, Majid Ghamami
doaj   +1 more source

Ocean Governance and Marine Conservation: Institutional Work as a Lever for Ocean Sustainability

Environmental Policy and Governance, EarlyView.
ABSTRACT Ocean governance presents one of the most complex environmental policy challenges of our time, requiring coordinated action across multiple scales, sectors and stakeholder groups. This paper applies institutional work theory to systematically examine how actors create, maintain and disrupt the governance arrangements underpinning ocean ...
Kedar Uttam, Kristjan Jespersen, Paige Olmsted, Katryn Pasaribu   +3 more
wiley   +1 more source

Policy Networks and Policy Entrepreneurship in the EU: Explaining Structural Policy Change in Pharmaceutical Innovation Incentives and Health Technology Assessment

European Policy Analysis, EarlyView.
ABSTRACT Policy process research has excelled in explaining structural policy change within national settings, but extensions and applications to the EU level have long proven challenging for scholars. Given that the EU is currently experiencing its longest period of Treaty stability since the 1980s—having evolved into a sui generis political system ...
Vassilis Karokis‐Mavrikos
wiley   +1 more source

The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?

European Policy Analysis, EarlyView.
ABSTRACT While the European Green Deal (EGD) has been widely recognized as a milestone in the EU's sustainability strategy, scholars disagree on the nature of the policy change it represents. Critics highlight its limited social and environmental ambitions, despite its portrayal as a “man on the moon” moment.
Ekaterina Domorenok, Franco Gatti
wiley   +1 more source