Results 111 to 120 of about 634,834 (291)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between board independence and corporate social responsibility (CSR) outcomes. Based on legitimacy theory, we conducted a structured literature review of 167 archival studies to analyze the influence of board independence on CSR performance and reporting.
Patrick Velte
wiley +1 more source
From Waste to Value: A Bibliometric‐Systematic Review of Biogas and Biomethane Business Literature
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT In response to escalating environmental challenges and the growing demand for sustainable energy solutions, the agri‐food sector is increasingly exploring business models grounded in circular economy (CE) principles based on the production of biogas and biomethane.
Silvia Cantele +3 more
wiley +1 more source
CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT In recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link.
Patrick Velte
wiley +1 more source
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
HARMONIZATION OF TAX SYSTEMS OF THE MEMBER STATES OF THE EURASIAN ECONOMIC UNION
Хабаршысы. Экономика сериясы, 2019 The relevance of this article is reflected in the need for a comprehensive study and comparative analysis of the tax systems of the countries of the Eurasian economic Union in the context of globalization of the world economy.
Б. Ермекбаева +1 more
doaj +2 more sources
Tax Competition and Tax Harmonization with Evasion. [PDF]
, 2002 Néstor Gándelman +1 more
openaire +1 more source
Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino +2 more
wiley +1 more source
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Pre‐industrial land‐use limits contemporary shrub encroachment in the French Alps
Ecography, EarlyView.Shrub encroachment has become a global phenomenon in recent decades. While global warming in the Arctic is often cited as the primary cause, human‐managed mountain regions have experienced intense historical land‐use that may also play a considerable role.
Baptiste Nicoud +6 more
wiley +1 more source
ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.A first‐of‐its‐kind review benchmarks three solar methane valorization pathways with unified performance metrics for clean fuel production. Meeting global climate targets and sustainable energy demands requires carbon‐neutral fuels and innovative conversion pathways.
Muhammad Abdulmoez +3 more
wiley +1 more source