Results 201 to 210 of about 1,431,755 (298)

A Dynamic Business Modeling Approach to Port Sustainability: The Western Sicily Port Authority Case

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Ports are critical nodes in global trade and economic development, yet they generate substantial environmental and social externalities—including greenhouse gas emissions, air, noise, and water pollution, and adverse impacts on host communities—that demand integrated and forward‐looking governance.
Martina Vivoli, Annalisa Tardino, Luca Lupi, Federico Cosenz   +3 more
wiley   +1 more source

Equity in health financing in China: a national financing and benefit incidence analysis, 2013-2023. [PDF]

Lancet Reg Health West Pac
Chen T, Zhan P, Fu H.
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

Securing Somalia's health: leveraging sin tax revenues to drive universal health coverage and financial protection for lifesaving care in Somalia's health system-scoping review. [PDF]

Health Econ Rev
Hussein SA, Osman MM, Abdullahi YB, Hassan MM, Ahmed AI, Ahmed NI, Hassan YSA, Hussein AA, Adem R, Ibrahim AM, Abdi YH, Ali AN, Mohamed AH, Tahlil AA, Bashir SG, Abdi MS, Mohamud KH, Hassan AM, Ali MA, Yusuf MF, Hussein AA, Hassan MS, Osman WA.   +22 more
europepmc   +1 more source

Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino, Claudia Coutinho‐Nóbrega, Nicholas M. Holden   +2 more
wiley   +1 more source

Political arguments for and against tobacco tax increases in the Swiss Parliament (2010-2025). [PDF]

Eur J Public Health
Martin J, Sénac N, Zürcher K, Lebon L.
europepmc   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
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, Andra Larisa Suciu   +1 more
wiley   +1 more source

Age friendly states as a linchpin of age friendly ecosystems. [PDF]

Gerontologist
Wickersham C, Coyle C.
europepmc   +1 more source

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Modeling Geneva charitable deductions: regular giving and future trends. [PDF]

Stat Methods Appt
Pittavino M, Lideikyte-Huber G.
europepmc   +1 more source