Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores how environmental, social, and governance (ESG) performance‐based peer pressure influences corporate resilience, with a focus on the moderating effects of firm‐perceived economic policy uncertainty (FEPU) and governance efficiency (GE).
Han Lu +2 more
wiley +1 more source
Unconstitutionality of the income tax calculation when offsetting foreign taxes with regard to the exemption of the subsistence minimum? A quantitative analysis. [PDF]
HeliyonKollruss T.
europepmc +1 more source
The Influence of Gender Discrimination and Gender Equality on Corporate Tax Aggressiveness
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT In this paper, we examine whether gender diversity on board audit committees promotes socially responsible corporate tax behavior by analyzing the influence of female directors on aggressive tax strategies. We explore this relationship through the complementary lenses of agency and resource dependence theories.
David Castillo‐Merino +1 more
wiley +1 more source
The impacts of product characteristics and regulatory environment on smokers' preferences for tobacco and alcohol: Evidence from a volumetric choice experiment. [PDF]
PLoS OneMa S +5 more
europepmc +1 more source
Znaczenie udziałów w podatkach stanowiących dochody budżetu państwa dla budżetów gmin miejskich województwa dolnośląskiego w latach 1996-2014 (Significance of share in state income taxes for the budgets of municipalities of the Lower Silesia Voivodeship in the years 1996-2014) [PDF]
, 2016 Jarosław Olejniczak
openalex +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT In the context of the global green transformation of supply chains, corporate greenwashing has exhibited a networked diffusion trend, yet the role of chain leaders in this governance process remains unclear. Based on resource orchestration theory (ROT), this study uses data from Chinese A‐share listed firms and their supply chain partners ...
Zhe Sun +4 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The grocery retail industry is of great economic importance, with millions of people employed in the sector and billions of customers served. Consequently, the sustainability initiatives undertaken by retailers have a substantial impact. This paper explores the impact of innovations related to the Sustainable Development Goals (SDGs) on ...
Mónika‐Anetta Alt +2 more
wiley +1 more source
Do political parties matter for property taxes? [PDF]
PLoS OneAldunate F, Diaz C, Truffa S.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The adoption of Artificial Intelligence is transforming enterprises worldwide, influencing various aspects of business operations and affecting all dimensions of the triple bottom line. Companies ready to leverage the potential of this technology can significantly improve their performance.
Antonio Cimino +4 more
wiley +1 more source