Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures. [PDF]
Surak K, Inkley J.
europepmc +1 more source
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
The impact of various forms of non-alcoholic beverage taxation on sales of non-alcoholic beverages and sugar in the Netherlands: a modelling study. [PDF]
Eykelenboom M +3 more
europepmc +1 more source
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]
Tagem AME, Tapsoba Y, Barroy H.
europepmc +1 more source
How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe
ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López +3 more
wiley +1 more source
From Waste to Value: A Bibliometric‐Systematic Review of Biogas and Biomethane Business Literature
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
The Washington Group Short Set of Functioning as a Global Disability Data Collection Tool: A Discussion on Its Comparability With a Local Disability Index From Japan. [PDF]
Saito T, Imahashi K.
europepmc +1 more source
CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects
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
Universal health coverage in Lebanon: agenda setting using Kingdon's model and a proposed legal framework for revenue allocation. [PDF]
Mouawad J, Lteif MR, Mina W, Karam R.
europepmc +1 more source

