Results 101 to 110 of about 7,122 (252)

Unveiling the Nexus Between Board Gender Diversity, CSR and Financial Performance: Evidence From an Emerging Economy

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the nexus between board gender diversity (BGD), corporate social responsibility (CSR) performance, and financial outcomes in the context of an emerging country, Türkiye. The sample consists of Turkish non‐financial firms listed on Borsa Istanbul for the period 2008–2023.
Merve Kilic Karamahmutoglu, Havvanur Feyza Kaya   +1 more
wiley   +1 more source

ESG Ratings and Firms' Engagement in Global Innovation Ecosystems: Implications for Green Innovation Capacity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao, David Roubaud, Mingzhi Zhang, Qianli Ma   +3 more
wiley   +1 more source

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]

PLoS One
Kollruss T.
europepmc   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa, Ahmed Aboud, Soad Kh. Ali   +2 more
wiley   +1 more source

Impact of four tobacco tax policies on tobacco product purchasing patterns across socioeconomic groups. [PDF]

Tob Control
Freitas-Lemos R, Bruckner LE, Xu S, Mason MG, Tegge AN, Stein JS, Sheffer CE, Bickel WK.   +7 more
europepmc   +1 more source

Fintech Policy and the Rise of Green Technological Inventions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Technological transformation can enhance enterprises' green invention by promoting knowledge spillovers, alleviating financial constraints, and supporting innovative business models. Within this framework, our study investigates the effect of technological infrastructure construction on green technology invention, using the ‘Fintech China ...
Tao Huang, Qurat ul Ain, Tahir Yousaf, Kaiyang Zhong   +3 more
wiley   +1 more source

How state and local affirmative litigation can rein in illicit flavoured e-cigarettes. [PDF]

Tob Control
Schroth KRJ, Proshansky E.
europepmc   +1 more source

Environmental Responsibility and Financial Performance: The Mediating Role of Sales in Korean Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the mediating role of sales in the relationship between environmental responsibility (ER) and financial performance (FP) through the lens of green consumerism. Using Korean ESG ratings between 2019 and 2022 and financial data from the Kis‐Value Database, we show that ER does not directly enhance FP but indirectly ...
Arturo Garcia, Sang‐Ho Lee
wiley   +1 more source

Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]

Health Policy Plan
Tagem AME, Tapsoba Y, Barroy H.
europepmc   +1 more source