ABSTRACT Grounded in agency theory, this article examines the relationship between family ownership concentration and environmental, social, and governance (ESG) performance, and analyzes the moderating role of sustainable governance mechanisms. Specifically, it assesses whether sustainability committees and ESG‐linked executive compensation moderate ...
Pasquale Latella +3 more
wiley +1 more source
Dataset of project-level records for the Special Development Program for Local Authorities "Antonis Tritsis" (approvals up to August 2025), Greece. [PDF]
Makryvelios E, Papadogonas T.
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
Poor quality of sewage water in Ukraine: a priority in post-war rebuilding. [PDF]
Shcherbakov I +7 more
europepmc +1 more source
Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley +1 more source
Flood preparedness and public health policy, Greece. [PDF]
Mouchtouri VA +33 more
europepmc +1 more source
Family Control and Ownership, Corporate Culture, and ESG Performance in Thailand
ABSTRACT Motivated by the growing importance of environmental, social, and governance (ESG) performance in emerging markets, we examine how family control and ownership, together with corporate culture, influence the ESG performance of publicly listed firms in Thailand.
Sirimon Treepongkaruna +2 more
wiley +1 more source
Comparing Microbial Communities of Diseased and Healthy Isopora palifera Corals and Adjacent Waters at the Cocos (Keeling) Islands. [PDF]
Preston S +6 more
europepmc +1 more source
Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello +2 more
wiley +1 more source
Long-term spatiotemporal changes in nitrate contamination of municipal groundwater resources after sewerage network construction in the Hungarian Great Plain. [PDF]
Mester T, Szabó G, Kiss E, Balla D.
europepmc +1 more source

