Results 181 to 190 of about 2,456,943 (257)

Editorial: Integrating economics into population health: assessing policies and outcomes. [PDF]

open access: yesFront Public Health
Wang D   +5 more
europepmc   +1 more source

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

The AI Sustainability Paradox: How Verification and Regulation Synergize to Curb Greenwashing in Emerging Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Artificial intelligence (AI) reflects a paradox for corporate sustainability: it provides tools for genuine socio‐economic improvement and enables greenwashing at scale. This study examines this duality in emerging Asian markets, where rapid AI adoption coincides with evolving regulatory regimes.
Ashutosh Yadav, Simplice A. Asongu
wiley   +1 more source

Women's Leadership as a Driver of Small and Medium‐Sized Enterprises Sustainability and Green Transition: A Bibliometric and Systematic Review

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study combines a bibliometric analysis and a systematic literature review (SLR) to provide a comprehensive understanding of women's leadership and entrepreneurship within small and medium‐sized enterprises (SMEs) in the context of sustainability and the green transition.
Adriana Dima   +5 more
wiley   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro   +3 more
wiley   +1 more source

CSR Disclosure and Price Discovery Efficiency in MENA Firms: The Moderating Roles of Foreign Directors and Shareholders

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of Corporate Social Responsibility disclosure (CSRD) on the price discovery efficiency of 220 non‐financial firms listed on stock exchanges across 10 MENA countries from 2010 to 2022. We analyze how CSRD influences the speed at which new information is incorporated into stock prices.
Imen Khanchel   +3 more
wiley   +1 more source

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