Results 131 to 140 of about 906 (232)

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

open access: yesSustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

Trade reform and comparative advantage: expectations for Costa Rica's agricultural development

open access: yes
Costa Rica;trade liberalization;agricultural ...
Sánchez Cantillo, M.V.
core  

Sustainable Foreign Direct Investment in Emerging Markets: The Institutional Drivers of Firms' Climate Action

open access: yesSustainable Development, EarlyView.
ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley   +1 more source

Sustainability and Corporate Performance in the Global South: The Influence of the Environmental Pillar and Institutional Quality

open access: yesSustainable Development, EarlyView.
ABSTRACT Corporate sustainability in the Global South unfolds under heterogeneous institutional conditions, where firms face simultaneous pressures from global ESG standards and local governance constraints. This study examines the relationship between ESG‐aligned environmental practices and corporate financial performance, considering the moderating ...
Paulo Sérgio Reinert   +3 more
wiley   +1 more source

Does Economic Growth Drive Equitable Water and Sanitation Access? Assessing Inequality Reduction Across 64 Nations

open access: yesSustainable Development, EarlyView.
ABSTRACT This article examines whether economic growth reduces inequalities in access to water and sanitation across 64 countries over an average period of 13.5 years. Drawing on disaggregated data by income quintiles and rural–urban location, and employing ordinary least squares (OLS), two‐stage least squares (2SLS), and Seemingly Unrelated Regression
Marcos García‐López   +2 more
wiley   +1 more source

Alcohol Excise Taxation, Tax Share and Revenue in the European Union and the United Kingdom in 2022: An Overview and Modelling Analysis. [PDF]

open access: yesDrug Alcohol Rev
Rehm J   +8 more
europepmc   +1 more source

Fiscal decentralization in Poland: 2004-2019 municipal and city dataset. [PDF]

open access: yesData Brief, 2023
Trzeciakowski R   +2 more
europepmc   +1 more source

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