Results 181 to 190 of about 212,168 (293)

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

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

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

Postoperative pneumonia after lung resection: a prospective double-blind comparative study of bronchial colonization and antibiotic prophylaxis. [PDF]

open access: yesAnn Med Surg (Lond)
Petrovic S   +8 more
europepmc   +1 more source

Climate Vulnerability and Sovereign ESG Performance: The Conditioning Roles of Adaptation Innovation, Institutional Quality and Robot Adoption

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The intensification of physical climate risk presents a critical question for global sustainability governance: does exposure to climate hazards strengthen or weaken a country's environmental, social and governance (ESG) performance? This study investigates the relationship between climate vulnerability and country‐level ESG performance across
Alanoud Al‐Maadid   +2 more
wiley   +1 more source

Correction: I-SCREEN: Development of an AI-based infrastructure for community-wide screening and prediction of progression in age-related macular degeneration providing accessible shared care. [PDF]

open access: yesEye (Lond)
Enzendorfer ML   +18 more
europepmc   +1 more source

Quenching the Hubbard Model: Comparison of Nonequilibrium Green's Function Methods

open access: yesContributions to Plasma Physics, EarlyView.
ABSTRACT We benchmark nonequilibrium Green's function (NEGF) approaches for interaction quenches in the half‐filled Fermi–Hubbard model in one and two dimensions. We compare fully self‐consistent two‐time Kadanoff–Baym equations (KBE), the generalized Kadanoff–Baym ansatz (GKBA), and the recently developed NEGF‐based quantum fluctuations approach (NEGF‐
Jan‐Philip Joost   +3 more
wiley   +1 more source

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