Results 61 to 70 of about 3,983 (255)
Corporate 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
SOCIAL RIGHTS AFTER THE GLOBAL FINANCIAL CRISIS: EUROPEAN DIMENSION
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 The article emphasizes the existence of the concept of "social Europe" as a social dimension of European integration. Modern understanding of social rights as a foundation for the formation and functioning of a social state has been justified.
V. I. Kovtun, M. S. Kovtun
doaj +1 more source
The new political economy of Dirigisme: French macroeconomic policy, unrepentant sinning and the stability and growth pact [PDF]
, 2006 This article traces the enduring influence of the dirigiste traditions on contemporary French macroeconomic policy-making, arguing that French policy both within and towards the Stability and Growth Pact (SGP) is consistent with long-standing French ...
Clift, Ben
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid +4 more
wiley +1 more source
The SGP – Faulty by Design or Made Faulty by Politicians? An Assessment Based on a Simulation Model
Review of Economic Perspectives, 2014 By joining the European Monetary Union (the “EMU”), member countries lost the ability to use monetary policy as a tool for macroeconomic regulation. The attention was then focused on regulation of fiscal policy and Stability and Growth Pact (the “SGP ...
Horáková Šárka, Jahoda Robert
doaj +1 more source
EU fiscal governance and budget consolidation in Visegrád countries
Vestnik MGIMO-Universiteta, 2019 Budget consolidations in Visegrád countries, which followed European financial and debt crisis, were mainly driven by external factors such as EU fiscal governance.
Zh. N. Komissarova, E. A. Sergeev
doaj +1 more source
Does Stability and Growth Pact Provide an Adequate and Consistent Fiscal Rule? [PDF]
This paper examines the adequacy and the consistency of the fiscal rule set by the Treaty of Maastricht and the Stability and Growth Pact. First, it shows that the functional fiscal rule is adequate in ensuring the final goal of public debt ...
Mauro Visaggio
core
The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change
Corporate 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
"An Alternative Stability Pact for the European Union" [PDF]
This paper proposes an alternative stability and growth pact among European Union (EU) governments that would underpin the introduction of a single currency and a "single market" within the EU.
Kevin McCauley +2 more
core +2 more sources
Aktualʹnì Problemi Rozvitku Ekonomìki RegìonuThe article explores the evolution and transformation of budgetary policy in the European Union (EU) in the context of growing geoeconomic uncertainty, with a particular focus on the period from 2013 to 2024.
S. O. Yakubovskiy
doaj +1 more source