Results 131 to 140 of about 7,134 (251)

Expansion of low-price cigarette market and its implications for cigarette tax revenue: Evidence from Bangladesh. [PDF]

Tob Induc Dis
Hossain MN, Huque R, Abdullah SM, Nargis N.   +3 more
europepmc   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

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

Changes in Maternal Care and Infant Health After Noneconomic Damage Cap Repeals.

JAMA Netw Open
Mizushima Y, Whaley C, Kaimal A, Yu H.
europepmc   +1 more source

Health taxation and need to pay health related taxes in Iran: A scoping review. [PDF]

Health Promot Perspect
Dargahi H, Kooshkebaghi M, Abolhasanbeigi Gallehzan N.   +2 more
europepmc   +1 more source

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley   +1 more source

Commercial practices of the arms industry and implications for global public health: a scoping review. [PDF]

Global Health
Meciar S, Gleeson D, Pizzino S, Teimouri N, Cullerton K.   +4 more
europepmc   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Do tax waivers reduce prices and increase imports of healthy foods? Interrupted time-series analyses from Tonga. [PDF]

BMJ Public Health
Teng A, Kim AHM, Puloka V, Tukunga S, Mafi F, Fukofuka K, Wilson N.   +6 more
europepmc   +1 more source

Financial Health and Environmental Transparency in the Catalan Pharmaceutical Sector (2019–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between financial health (2019–2023) and the transparency of environmental information disclosure in leading Catalan pharmaceutical companies. Based on an economic–financial analysis of financial statements and environmental information reported in accordance with the European Sustainability Reporting ...
Núria Arimany‐Serrat, Eulàlia Massana‐Molera, Jesica Ana Menendez‐Signorini, Carme Viladecans‐Riera   +3 more
wiley   +1 more source

Blockchain-enabled strategic optimization: A decision analytics framework for multinational enterprises' e-commerce entry model. [PDF]

PLoS One
Deng L, Hu X, Xiao Y.
europepmc   +1 more source