Results 171 to 180 of about 218,383 (292)

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source

Does local government tax competition promote industrial transformation and upgrading? [PDF]

PLoS One
Meng Y, Yang X, Zheng C.
europepmc   +1 more source

Charting Resource Efficiency Practices Across European Firms: A Multilevel Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy (CE) is a key sustainability paradigm, prompting European Union (EU) organizations and policymakers to move beyond linear production and consumption models. The study aimed to assess the implementation patterns of nine CE activities among EU companies and to explore how the implementation of these CE activities relates to ...
Sofia Gomes, João M. Lopes, Elisabete Nogueira   +2 more
wiley   +1 more source

Protocol for evaluating the cost-effectiveness of Mongolia's sugar-sweetened beverages tax using double machine learning. [PDF]

PLoS One
Byambadorj N, Best R, Mandakh U, Sinha K.   +3 more
europepmc   +1 more source

Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley   +1 more source

Obesity and Metabolic Syndrome in the 21st Century: A Narrative Review of Cardiometabolic Risk and Global Policy Response. [PDF]

Cureus
Sanchez D, Marroquín León E, Angulo Salgado CN, Santos Martinez Y, Delgado Figueroa P, Camacho Escárcega M, Herrera Cohen A, Sanchez Garcia XA, Riancho Guzman JA, Rincón Haro SE.   +9 more
europepmc   +1 more source

The TCJA’s Reductions of Tax Accounting Compliance Burdens for Small Business Taxpayers

Journal of Accounting and Finance, 2020
openaire   +2 more sources

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri, Davide Calandra, Paolo Biancone, Hasna Chaibi   +3 more
wiley   +1 more source

Taxation of foods high in fat, sugar, and sodium in India: A modelling study of health and economic impacts. [PDF]

PLoS Med
Roche M, Zhu J, Olney J, Laydon DJ, Joe W, Sharma M, Steele L, Sassi F.   +7 more
europepmc   +1 more source

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah, Matthew Abunyewah   +3 more
wiley   +1 more source