Results 171 to 180 of about 354,219 (289)

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

Industrial Structure and Ecological Sustainability: Evidence From Small‐Scale Industries in Nordic Countries

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

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

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

Differential Associations Between ESG Performance, Firm Value, and Profitability: Evidence From S&P 500 Companies in Energy and Energy‐Related Sectors

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

CSR And Bank Performance: Does Institutional Ownership Matter in the Context of an Emerging Market?

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

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