Results 181 to 190 of about 724,697 (294)

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

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

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

Innovation and Growth Investment Through Capital Expenditure as a Channel and Boundary Condition Between Financial Performance and Corporate Reputation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea, Andreas‐Daniel Cocis, Ioan Dan Morar   +2 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

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández, Belén Payán‐Sánchez, Eva Carmona‐Moreno   +2 more
wiley   +1 more source

"Oh, You've Come to Visit the Yard?": Phenotypic Capital, Intragroup Marginalization, and the Gated Sanctuary in Black LGBTQ+ Communities. [PDF]

Behav Sci (Basel)
Watts KJ, Thrasher SS, Campbell N, Conner LR, Glover JK, Otachi JK, Griffin D.   +6 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

Economic evaluation of evidence-based strategies to reduce unhealthy alcohol use: a resource allocation guide. [PDF]

Front Public Health
Hendrie D, Miller TR.
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