Results 191 to 200 of about 2,329,699 (248)

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

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake   +1 more
wiley   +1 more source

The AI Sustainability Paradox: How Verification and Regulation Synergize to Curb Greenwashing in Emerging Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Artificial intelligence (AI) reflects a paradox for corporate sustainability: it provides tools for genuine socio‐economic improvement and enables greenwashing at scale. This study examines this duality in emerging Asian markets, where rapid AI adoption coincides with evolving regulatory regimes.
Ashutosh Yadav, Simplice A. Asongu
wiley   +1 more source

Industrial Structure and Ecological Sustainability: Evidence From Small‐Scale Industries in Nordic Countries

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how industrial structure is associated with ecological sustainability in Nordic countries over the period 2001–2022. The analysis focuses on the share of small‐scale industries in the industrial system and examines its association with ecological sustainability, measured by the load capacity factor.
Ismail Demirdag   +2 more
wiley   +1 more source

Corporate Social Responsibility and Firm Profitability in South Africa: An Industry‐Level Analysis

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility and profit on assets in South Africa using a panel dataset comprising 79 industries observed annually between 2017 and 2024. The study uses an industry‐level dataset which, unlike firm‐level inquiries, purges firm‐level noise and acknowledges the empirical regularity ...
Brian Tavonga Mazorodze
wiley   +1 more source

Shock wave propagation characteristics of aluminum‐containing explosive in corrugated steel‐lined tunnel

open access: yesDeep Underground Science and Engineering, EarlyView.
Aluminum‐enhanced afterburning renders AE explosives more hazardous than conventional ones. Corrugated steel linings reduce far‐field AE blast overpressure by ~50% through wave reflection and dissipation. The developed model accurately predicts peak pressure (<10% error) and arrival time (<3% error), supporting protective design.
Zhen Wang   +5 more
wiley   +1 more source

Unveiling spatial heterogeneity in urban underground space development patterns and mechanisms for differentiated planning: A points of interest‐based study of Shanghai

open access: yesDeep Underground Science and Engineering, EarlyView.
This study investigated the spatial patterns and development mechanisms of urban underground space (UUS) in Shanghai using underground points of interest data. It revealed distinct development mechanisms between the main city and suburbs, highlighting the need for differentiated UUS planning and policies to optimize underground space resources ...
Chenxiao Ma   +3 more
wiley   +1 more source

Socioeconomic Inequities in Eating Disorder‐Related Hospital Utilization Costs in Australia: A Population‐Based Study Using Linked Health Administrative Data

open access: yesInternational Journal of Eating Disorders, EarlyView.
ABSTRACT Aims This research aims to explore the extent of socioeconomic inequities in hospital usage costs for individuals with eating disorders (EDs), analyze its trends, and identify associated factors using Queensland (QLD) administrative health linked data from 2013 to 2019. Methods We have utilized the horizontal inequity (HI) approach to quantify
Moin Ahmed   +11 more
wiley   +1 more source

Auditory gamma‐band synchronization and attentional performance in juvenile myoclonic epilepsy

open access: yesEpilepsia Open, EarlyView.
Abstract Objective Cognitive difficulties in juvenile myoclonic epilepsy (JME) are part of the clinical phenotype alongside epileptic seizures; however, the underlying neurophysiological mechanisms remain unclear. Auditory steady‐state responses (ASSRs) to repetitive 40‐ and 80‐Hz stimuli are widely used measures of gamma‐band oscillations (GBOs ...
Ryo Mitoma   +12 more
wiley   +1 more source

Legacy effects of locally extinct flagship species on protected areas

open access: yesFrontiers in Ecology and the Environment, EarlyView.
Protected areas (PAs) are often established to conserve flagship megafauna so as to mobilize political support and secure sustained conservation investment, with the expectation that flagship‐centered governance will also protect habitat. Despite such efforts, flagship species can experience extirpation, raising a fundamental question: do conservation ...
Rachakonda Sreekar   +6 more
wiley   +1 more source

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