Results 111 to 120 of about 46,931 (304)

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

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García, Beatriz Fernández‐Olit, Elena Mañas‐Alcón, Óscar Montes‐Pineda   +3 more
wiley   +1 more source

Classroom boundaries and teacher agency: Challenges of implementing Ireland's new primary curriculum

The Curriculum Journal, EarlyView.
Abstract This article reports on a doctoral study examining teacher agency in one Irish primary school at a timely moment ahead of the implementation of the new Primary Curriculum Framework in September 2025. The framework embeds teacher agency as a central professional principle, yet findings from this study reveal a more cautious and bounded reality.
Máiréad Nally, Carmel O. Sullivan, Karin Bacon   +2 more
wiley   +1 more source

New Thinking on "Shareholder Primacy"

, 2018
2 Accounting, Economics, and Law (2012) By the beginning of the twenty-first century, many observers had come to believe that U.S. corporate law should, and does, embrace a "shareholder primacy" rule that requires corporate directors to maximize ...
Lynn Stout
core   +3 more sources

Motivational Hierarchy in the Chinese Brain: Primacy of the Individual Self, Relational Self, or Collective Self?

, 2016
According to the three-tier hierarchy of motivational potency in the self system, the self can be divided into individual self, relational self, and collective self, and individual self is at the top of the motivational hierarchy in Western culture ...
Zhu, Xiangru, Xiangru Zhu, Wu, Haiyan, Gu, Ruolei, Ruolei Gu, Haiyan Wu, Yang, Suyong, Suyong Yang   +7 more
core   +1 more source

Public Opinion About Community Participation in Natural Resources Governance: A Population Survey in Indonesia and Malaysia

Environmental Policy and Governance, EarlyView.
ABSTRACT The international conservation and natural resources communities have increasingly embraced the principle of community participation. This rhetoric around participation has gained power and influence in setting countries' agendas for natural resources governance, largely without a sound understanding of public opinion on the issues.
Rachel S. Friedman, Emily Massingham, Kerrie A. Wilson, Angela J. Dean   +3 more
wiley   +1 more source

Can Ownership Justify Shareholding Primacy?

, 2013
Sin rechazar totalmente la posibilidad de que la empresa/sociedad pueda tener un propietario, y que este propietario pueda eventualmente ser el accionista, defendemos un argumento doble.
Gosseries, Axel
core   +1 more source

From Insight to Theory: Advancing Sentiment Evaluation for Diaspora Development Projects

New Directions for Evaluation, EarlyView.
ABSTRACT This article develops the concept of “sentiment evaluation,” drawing on a mid‐term evaluation by the Danish Refugee Council (DRC) of its program supporting Somali diaspora activism in Somaliland. Conducted in 2014, the evaluation revealed that “sentiment,” the emotional, identity‐based attachment linking diaspora actors to their homeland ...
Valeria Saggiomo, Twesigye Jackson Kaguri   +1 more
wiley   +1 more source

“Thinking Out Loud” and “Pivoting on the Fly”—An Empirical Review and Critical Incident Study of How Physicians Engage in Incidental Learning Amidst Complexity

Human Resource Development Quarterly, EarlyView.
ABSTRACT This study explores incidental learning among physicians navigating uncertainty during the COVID‐19 pandemic. Using a constructivist research design, we conducted a literature review of 13 empirical studies on incidental learning in complexity and analyzed critical incident interviews with 12 emergency medicine and intensive care physicians ...
Henriette Lundgren, Karen E. Watkins, Victoria J. Marsick, Dimitrios Papanagnou, Urvashi Vaid   +4 more
wiley   +1 more source

Towards climate‐conscious corporate restructuring: A comparative exploration of English and Bhutanese legal frameworks

International Insolvency Review, EarlyView.
Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley   +1 more source