Results 171 to 180 of about 3,816 (237)
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy +2 more
wiley +1 more source
Putting reasons back into reasoning: how genuine reasoning is inference-based and why neuro-symbolic NLI could achieve it. [PDF]
Gubelmann R.
europepmc +1 more source
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
Community organization capacity and barriers to mental health promotion efforts: a configurational analysis. [PDF]
Woodard N +5 more
europepmc +1 more source
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
Programmable Bell state generation in an integrated thin film lithium niobate circuit. [PDF]
Maeder A +5 more
europepmc +1 more source
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley +1 more source
Down-converted photon pairs in a high-Q silicon nitride microresonator. [PDF]
Li B +12 more
europepmc +1 more source
Artificial Intelligence and Corporate Social Irresponsibility
ABSTRACT This study examines whether and how firms' adoption of artificial intelligence (AI) is associated with corporate social irresponsibility (CSI). Ex ante, theories provide conflicting predictions regarding this association, making it an important empirical question.
Tobias Steindl
wiley +1 more source

