Results 161 to 170 of about 5,256 (220)

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

A Theory of Annexation. [PDF]

open access: yesOxf J Leg Stud
Levine-Schnur R, Megiddo T, Berda Y.
europepmc   +1 more source

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan   +4 more
wiley   +1 more source

A Method to Assess Social Sustainability of Multi‐Tier Supply Chains in the Textile Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The EU corporate sustainability due diligence directive mandates human rights due diligence for organizations within their global supply chains. Social sustainability is highly critical in textile supply chains due to widespread poor working conditions.
Francesco Olivero   +4 more
wiley   +1 more source

Quenching the Hubbard Model: Comparison of Nonequilibrium Green's Function Methods

open access: yesContributions to Plasma Physics, EarlyView.
ABSTRACT We benchmark nonequilibrium Green's function (NEGF) approaches for interaction quenches in the half‐filled Fermi–Hubbard model in one and two dimensions. We compare fully self‐consistent two‐time Kadanoff–Baym equations (KBE), the generalized Kadanoff–Baym ansatz (GKBA), and the recently developed NEGF‐based quantum fluctuations approach (NEGF‐
Jan‐Philip Joost   +3 more
wiley   +1 more source

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