Results 151 to 160 of about 2,709 (257)

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

Quantifying public and private investment in biopharmaceutical R&D: a study of seven middle- and high-income countries. [PDF]

J Pharm Policy Pract
Fowler A, Tantri A, Spencer J, Grieve K, Pendharkar T, Da Silva Duarte Lepez S, Wilsdon T.   +6 more
europepmc   +1 more source

Marine Tourism and Social Responsibility of Destinations: An Analysis for the Formulation of Public Policies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses the commitment of marine tourism companies to Corporate Social Responsibility (CSR) and the factors that affect it (economics, pressures from interest groups, barriers, innovative capacity, relationships of the company with its environment and characteristics of the businesses).
Olga González‐Morales, Agustín Santana‐Talavera, Francisco J. Calero García   +2 more
wiley   +1 more source

Relationship network, knowledge transfer and open innovation behavior of SMEs from China. [PDF]

PLoS One
Ni M, Wang M.
europepmc   +1 more source

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley   +1 more source

Corporate social responsibility and employee performance in China's manufacturing sector: Exploring the roles of altruistic values and organizational identification. [PDF]

PLoS One
Fu K, Ruanggoon J, Thavorn J.
europepmc   +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

Fatigue and lack of vigor's as a frequent work stress among financial workers in Indonesia. [PDF]

Front Public Health
Rokhim R, Takwin B, Basrowi RW, Soemarko DS, Rahadian A, Ekowati M, Samah K, Moeloek NDF.   +7 more
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

Spatiotemporal dynamics of low-carbon technology collaboration networks and regional public health governance implications: evidence from China's Yangtze River Delta. [PDF]

Front Public Health
Hu F, Yang H, Li Y, Zhao S, Wang X, Ren Z, Wei S, Hu J, Yang S, Zhou H, Hu H, Cheng J.   +11 more
europepmc   +1 more source