Results 161 to 170 of about 6,673 (259)
What You Say Predicts How You Do: A Multilevel Analysis of Corporate Environmental Performance
ABSTRACT This study examines the relationship between firms' declarations about environmental issues and actual environmental performance improvement across a set of key environmental performance indicators. Multilevel regression analysis was conducted using a unique data set comprising 7449 firms from 22 industries headquartered in 86 countries for ...
C. José García +2 more
wiley +1 more source
Using a return on investment analysis to estimate the economic impact of potential changes to alcohol control policies in Estonia. [PDF]
Rovira P +4 more
europepmc +1 more source
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
Regional perspectives: Substance use related problems in Ethiopia. [PDF]
Yimer TM +4 more
europepmc +1 more source
ABSTRACT Drawing on adaptive capacity research, this study provides an assessment of the sustainable competitive advantage of a strategic shift with social purpose, leveraging green revenue to drive biodiversity outcomes. The study employs panel regression analysis on a distinctive dataset for the period 2015–2024, focusing on S&P 1500 firms. Using the
Post Raj Pokharel +1 more
wiley +1 more source
Governing E-cigarettes in China: regulatory challenges and strategies for adolescent protection in the post-flavor ban era. [PDF]
Yao Y, Yao L, Yang F.
europepmc +1 more source
RULES-MAKING AND LAW ENFORCEMENT IN THE SYSTEM OF TAX PROCEDURES
openaire +1 more source
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
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
A netnographic analysis of online active commentaries on Malaysia's tobacco generation end game. [PDF]
Abdul Raob NA +3 more
europepmc +1 more source

