Results 171 to 180 of about 2,494,268 (274)

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate 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

Maritime Trajectory Forecasting via CNN-SOFTS-Based Coupled Spatio-Temporal Features. [PDF]

Sensors (Basel)
Suo Y, Yang C, Li G, Mei Q, Cui L.
europepmc   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Identification of shipping signals with few-shot learning: A distribution-aware approach. [PDF]

PLoS One
Kim BK, Cho S, Kim S, Kim H, Jin YJ, Choi HT, Chang WD.   +6 more
europepmc   +1 more source

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

Research on smart ship technology topic mining and impact quantification based on BERTopic and contrimetric. [PDF]

Sci Rep
Ji D, Yang Y, Guo J.
europepmc   +1 more source

Polyoxometalates in Photocatalytic CO2 Reduction: Multielectron Redox Regulation Across Molecular and Hybrid Architectures

EcoEnergy, EarlyView.
This review focuses on multielectron redox regulation across molecular and hybrid architectures for photocatalytic CO2 reduction, covering intrinsic POM photocatalysts, photosensitizer‐assisted assemblies, POM–metal–organic complexes, and POM‐integrated semiconductors and MOF/COF heterostructures to link structural motifs with charge transport, product
Bonan Li, Xiaowen Ruan, Sai Kishore Ravi
wiley   +1 more source

Joint Optimization of User Association and Dynamic Multi-UAV Deployment for Maritime Emergency Communications. [PDF]

Entropy (Basel)
Ma X, Yang H, Xu Y, Wakamiya N.
europepmc   +1 more source

Effect of Sequential and Combined Space‐Based Stressors on Perovskite Solar Cell Stability

EcoEnergy, EarlyView.
A correlation between loss in performance and mobile ion concentration has been established by sequential stressing of perovskite solar cells under Low Earth Orbit conditions with exposure to protons, light, and thermal cycling. It is shown that the loss in performance increases when ion concentration increases and vice versa.
Saivineeth Penukula, Brandon K. Durant, Megh N. Khanal, Mohin Sharma, Todd A. Byers, Vincent R. Whiteside, Haley P. Harblin, Ian R. Sellers, Bibhudutta Rout, Nicholas Rolston   +9 more
wiley   +1 more source

Urinary metabolic age from high-resolution nuclear magnetic resonance spectroscopy reveals longitudinal aging patterns. [PDF]

J Gerontol A Biol Sci Med Sci
Gauß KF, Friedrich N, Henning AK, Hertel J, Grabe HJ, Völzke H, Nauck M, Petersmann A.   +7 more
europepmc   +1 more source