Results 181 to 190 of about 9,228 (251)

CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link.
Patrick Velte
wiley   +1 more source

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

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

Advancing mine pillar design: Evaluating traditional methods and integrating AI for enhanced stability of pillars in the Great Dyke, Zimbabwe

open access: yesDeep Underground Science and Engineering, EarlyView.
B1 is bord width 1, B2 is bord width 2, L is the pillar length, W is the pillar width, red color and letter A represent the pillars, and white color and number 1 represent excavated areas. Pstress is the average pillar stress; σv is the vertical component of the virgin stress, MPa; and e is the areal extraction ratio. e = B o B o + B P ${\rm{e}}=\frac{{
Tawanda Zvarivadza   +4 more
wiley   +1 more source

Protective Effects of Smoke-free Legislation on Birth Outcomes in England: A Regression Discontinuity Design. [PDF]

open access: yesEpidemiology, 2016
Bakolis I   +8 more
europepmc   +1 more source

Fracture evolution of a thick soft protection layer and the water inrush mechanism in overburden under longwall mining

open access: yesDeep Underground Science and Engineering, EarlyView.
Through shear–tensile creep tests and viscoelastic modeling, the fracture evolution of thick soft protective layers is clarified. Results show thickness‐dependent rheological failure modes that govern four types of roof water inrush, providing a mechanism‐based framework for hazard prediction and control. Abstract In the Jurassic coal‐bearing strata of
Mengnan Liu   +4 more
wiley   +1 more source

A Review of Grain Boundaries: Formation Mechanism, Synthesis Strategy, and Application in Electrocatalysis

open access: yesEcoEnergy, EarlyView.
An overview of grain boundary engineering in the field of electrocatalysis. ABSTRACT Key electrocatalytic reactions such as HER, OER, ORR, CO2RR, and NRR offer promising routes for storing renewable energy as chemical fuels. However, their widespread application is constrained due to the lack of highly active and stable catalysts. Grain boundaries (GBs)
Jingyu Gao   +8 more
wiley   +1 more source

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