Results 181 to 190 of about 971,278 (292)
Sugar-Sweetened Beverage Tax Intensification, Beverage Affordability, and Food-Security Safeguards: Global Evidence from 2022-2024. [PDF]
FoodsOlgun İ, Gün M.
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 +2 more
wiley +1 more source
How state and local affirmative litigation can rein in illicit flavoured e-cigarettes. [PDF]
Tob ControlSchroth KRJ, Proshansky E.
europepmc +1 more source
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
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
Taxing tobacco for better health and higher public revenues: A simulation-based analysis from Serbia. [PDF]
Tob Prev CessatOlivera J, Jovan Z, Jovana S.
europepmc +1 more source
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 +3 more
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 PlanTagem AME, Tapsoba Y, Barroy H.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the impact of Corporate Social Responsibility disclosure (CSRD) on the price discovery efficiency of 220 non‐financial firms listed on stock exchanges across 10 MENA countries from 2010 to 2022. We analyze how CSRD influences the speed at which new information is incorporated into stock prices.
Imen Khanchel +3 more
wiley +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 +3 more
wiley +1 more source