Results 171 to 180 of about 18,043,721 (305)

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

LEGAL ASPECTS OF THE IMPLEMENTATION OF THE SIMPLIFIED SYSTEM OF TAXATION IN TAX PLANNING

Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, 2020
openaire   +1 more source

Optimization of low-carbon multi-temperature joint distribution for fresh agricultural products under 3D loading constraints. [PDF]

PLoS One
Shao J, Gao F, Sun Y.
europepmc   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza, Laura Proença Guimarães, Maria Auxiliadora Drumond   +2 more
wiley   +1 more source

Trends in Cigarette Affordability and Demographic Determinants of Cigarette Consumption in Vietnam From 2020 to 2024. [PDF]

Tob Use Insights
Minh HV, Anh TT, Tuyet Hanh TT, Son DT, Hai PT, Anh DT, Loi VD, Hoang LT, Minh Thanh NT, Van Can P.   +9 more
europepmc   +1 more source

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
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

Optimal observability in a linear income tax [PDF]

We study the optimal observability of the tax base within the standard linear income tax problem, where observability is determined by the government’s investment into the accurate measurement of the tax base.
Joel Slemrod, Christian Traxler
core  

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source

Retrofitting fiscal policies to reduce the double burden of malnutrition in Peru: A system dynamics modelling study. [PDF]

PLoS Med
Escher NA, Gonçalves J, Velasquez Valdivia A, Crosland P, Huicho L, Miranda JJ, Millett C, Seferidi P.   +7 more
europepmc   +1 more source

Inclusive Leadership and CEO Gender: The Role of Tenure and Education in an Emerging Economy

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Gender inequality in corporate leadership remains a critical challenge, particularly in emerging economies where institutional constraints shape access to top executive positions. This study examines firm performance differences between women and men CEOs in Ecuador, focusing on the moderating roles of tenure and formal education.
K. N. González‐Soto, R. Samaniego‐Medina, P. Giráldez‐Puig   +2 more
wiley   +1 more source