Results 171 to 180 of about 354,219 (289)
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
Ritualized embodiment and moral self-cultivation: a Confucian model of psychological transformation. [PDF]
Mei Y, Phuchomsri S, Li J.
europepmc +1 more source
ABSTRACT This study examines how industrial structure is associated with ecological sustainability in Nordic countries over the period 2001–2022. The analysis focuses on the share of small‐scale industries in the industrial system and examines its association with ecological sustainability, measured by the load capacity factor.
Ismail Demirdag +2 more
wiley +1 more source
Safire: Similarity Framework for Visualization Retrieval. [PDF]
Nguyen HN, Gehlenborg N.
europepmc +1 more source
The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen +2 more
wiley +1 more source
Enhancing the discharge capacity of contracted weirs using novel models. [PDF]
Ikinciogullari E, Aydin MC, Ulu AE.
europepmc +1 more source
ABSTRACT Amid the growing prominence of sustainability considerations in financial decision‐making, the question of how environmental, social, and governance (ESG) performance translates into measurable financial outcomes has become particularly salient for industries exposed to intense regulatory pressure and environmental scrutiny, such as the energy
Fatih Akdeniz +2 more
wiley +1 more source
Exploring translator's style in children's literature: A case study of Nicky Harman's English translations of Huang Beijia's two works. [PDF]
He H, Wang H.
europepmc +1 more source
CSR And Bank Performance: Does Institutional Ownership Matter in the Context of an Emerging Market?
ABSTRACT The question of whether institutional ownership (IO) strengthens the effect of corporate social responsibility (CSR) on financial performance (FP) remains underexplored in literature. This study examines the moderating role of IO in the CSR–FP relationship within an emerging market context, drawing on the stakeholder, agency, and stewardship ...
Kwabena Agyarko Gyekye +1 more
wiley +1 more source
Scientific autonomy in the structural bubble: from institutional bias to AI-mediated consensus. [PDF]
Rubenstein E.
europepmc +1 more source

