Results 151 to 160 of about 939,185 (285)

Reporting Under the EU Taxonomy Regulation: The Role of Sustainability Committee and Sustainability‐Related Executive Compensation

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the theoretical lenses of stakeholders and agency theories, this study aims to determine sustainable corporate governance's role in adopting the European Union (EU) Taxonomy Regulation. Specifically, the relationship between the sustainability committee and the level of Taxonomy‐related indicators is analysed. Acknowledging the need
Dorota Dobija   +4 more
wiley   +1 more source

The Tax Benefits of Not-for-Profit Hospitals [PDF]

open access: yes
This paper investigates three special tax provisions for not-for-profit (NFP) hospitals. First taxes -- both income and property taxes. Second, they issue tax-exempt bonds so lenders do not pay income taxes on interest received.
John R. Penrod, William N. Gentry
core  

CSR Decoupling and Assurance of CSR Reports: Do Combinations of Level, Scope, and Assurance Provider Matter?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In response to growing concerns about the credibility of corporate social responsibility (CSR) reports, this study examines the relationship between external assurance on CSR reports and CSR decoupling. Specifically, we explore how combinations of the level and scope of assurance, and the type of assurance provider are associated with a ...
Geert Braam   +2 more
wiley   +1 more source

Reinforcing the value of statewide trauma systems. [PDF]

open access: yesTrauma Surg Acute Care Open
Gannon JE   +2 more
europepmc   +1 more source

Evidence on the Insurance Effect of Marginal Income Taxes [PDF]

open access: yes
Marginal income taxes may have an insurance effect by decreasing the effective fluctuations of after-tax individual income. By compressing the idiosyncratic component o personal income fluctuations, higher marginal taxes should be negatively correlated ...
Alexander Michaelides   +3 more
core  

Unpacking the Role of Biodiversity Impact Reduction in ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using panel data of S&P 1500 firms from 2005 to 2024, I investigate the effect of a firm's effort to reduce biodiversity impact on sustainable business practices. I uncover strong evidence that firms engaging in biodiversity impact reduction practices have Environmental, Social, and Governance (ESG) scores that are, on average, 13.42 points ...
Post Raj Pokharel
wiley   +1 more source

Assessing Federal Policies to Reduce Economic Barriers to Clinical Trial Enrollment. [PDF]

open access: yesJ Law Med Ethics
Albert-Rozenberg D   +4 more
europepmc   +1 more source

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