Results 191 to 200 of about 219,189 (296)

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

Ill-Defined Deaths in Slovenia: Implications for Mortality Data Quality and Burden of Disease Studies. [PDF]

open access: yesZdr Varst
Lesnik T   +6 more
europepmc   +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

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

Sustainability Crafting: How Employees Translate Sustainability Intentions Into Green Behaviors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite growing organizational emphasis on sustainability, employees often fail to translate their sustainability intentions into workplace behaviors, resulting in a persistent intention–behavior gap. Drawing on the theory of planned behavior and the job crafting literature, we introduced sustainability crafting as a key behavioral mechanism ...
Sait Gürbüz   +3 more
wiley   +1 more source

Turning ESG Into Inclusive Governance: Workforce Capabilities and Board Gender Diversity in GCC Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Gulf Cooperation Council (GCC) economies have increasingly integrated sustainability, corporate governance reform and social inclusion into their economic diversification agendas. Drawing on a strategic sustainability perspective, this study examines whether ESG performance contributes to inclusive governance by enhancing board gender ...
Suzan Dsouza   +2 more
wiley   +1 more source

Perceived importance and didactic difficulty of chemistry education: Insights from Czech teachers

open access: yesThe Curriculum Journal, EarlyView.
Abstract This empirical study examines how chemistry teachers in lower and upper secondary schools in the Czech Republic evaluate the content of the chemistry curriculum, focussing on its perceived importance and didactic difficulty. Based on a quantitative survey (N = 146), the study provides insight into the pedagogical content knowledge of ...
Jitka Lorenzová   +6 more
wiley   +1 more source

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