Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto +2 more
wiley +1 more source
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
General elections in Poland (1990-2024) in the unified territorial aggregation: GeoElections Poland 1.0. [PDF]
Sci DataŚleszyński P, Kowalski M.
europepmc +1 more source
Corporate Taxation and the Impact of Governance, Political and Economic Factors [PDF]
In this paper we first use two international data sets to investigate how governance, political and economic factors influence corporate tax rates.
Fernando M.M. Ruiz, Marcel Gérard
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
Text summarization method of argumentative discourse by combining the BERT-transformer model. [PDF]
Front Artif IntellAltameemi Y +4 more
europepmc +1 more source
A breach of confidence : a report by the Parliamentary Ombudsman on an investigation of a complaint about Hm Revenue and Customs, the Child Support Agency and the Department for Work and Pensions : fourth report of the Parliamentary Commissioners for Administration, Session 2010-2011 : presented to Parliament pursuant to Section 10(4) of the Parliamentary Commissioner Act 1967 [PDF]
, 2011 core
Collective Biography and the Interpretative Challenge of Early-Stuart Parliamentary History [PDF]
, 2014 Tyacke, N
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source
How many democratic countries have conducted COVID-19 public inquiries? An exploratory study of government-led postpandemic reviews (2020-2024). [PDF]
BMJ Public HealthBardosh K +4 more
europepmc +1 more source