Results 141 to 150 of about 16,557 (258)

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

Sustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

Corporate Social Responsibility and Corporate Misconduct: A Review of Empirical Research and Future Research Recommendations

Sustainable Development, EarlyView.
ABSTRACT This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related ...
Patrick Velte
wiley   +1 more source

Hidden Costs of Ethical Fashion: Sustainable Development Goals and Garment Worker Exploitation in Bangladesh

Sustainable Development, EarlyView.
ABSTRACT Across garment factories in the Global South, the promise of “ethical fashion” coexists with poverty wages and retaliation. This study examines why the global call for decent work has not improved labor conditions in Bangladesh's ready‐made garment industry.
Md. Rafiqul Islam Rana
wiley   +1 more source

National Policy Coherence Counts for Reducing Inequality in Global Climate and Development Agendas

Sustainable Development, EarlyView.
ABSTRACT International institutions promote policy coherence as crucial to the effective and fair implementation of global sustainability agendas, though the evidence for its benefits is slim. We present here the first systematic cross‐country dataset on the consequences of national government efforts to promote policy coherence for vulnerable groups ...
Katherine Browne, Adis Dzebo, Zoha Shawoo, Mario Cardenas, Pierrick Chalaye, Alexia Faus Onbargi, Cassilde Muhoza, Patricia Nicdao, Nokwethaba Makhanya, Navam Niles, Priyatma Singh   +10 more
wiley   +1 more source

Practical Methodology for Developing Visions for Carbon‐Neutral Cities and Communities

Sustainable Development, EarlyView.
ABSTRACT Cities and communities play important roles in sustainable development and climate change mitigation. This study presents a novel framework for developing carbon‐neutral visions for cities and communities. We established five “principles,” investigated options encompassing four parameters (management, goal setting, actions, and quantification),
Kei Gomi, Makoto Ooba, Shogo Nakamura, Kohei Sakai, Satoshi Nagatomi   +4 more
wiley   +1 more source

What Management Control Practices Do Electric Utilities Rely on When It Comes to Fostering the Social Pillar of Sustainability? A Comparative Analysis of the European Union and the United States

Sustainable Development, EarlyView.
ABSTRACT Electric utilities are expected to implement measures to improve their performance in all three dimensions of sustainable development—environmental, social, and economic. While several studies have investigated the environmental dimension, measures related to the social pillar have hardly been researched to date.
Shekerta Aliu, Albert Anton Traxler, Dorothea Greiling   +2 more
wiley   +1 more source

Climate Change and Corporate Governance: Are Board Characteristics and Carbon Footprint Reporting Moderated by CEO Influence?

Sustainable Development, EarlyView.
ABSTRACT This research investigates how board characteristics such as the number of women directors and the tenure of board members affect carbon footprint reporting and the moderating role that CEO influence plays in such relationships. Applying stakeholder and legitimacy theories, the analysis furthers a comprehensive view of how internal governance ...
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez, Inmaculada Bel‐Oms   +2 more
wiley   +1 more source

Central Bank Digital Currencies, Financial Inclusion, and Privacy: A Normative Perspective

Southern Economic Journal, EarlyView.
ABSTRACT Central bank digital currencies (CBDCs) are a digital form of a nation's money, issued by its central bank. As opposed to other forms of digital money, such as electronic bank balances or cryptocurrencies, they are centrally managed legal tender.
Andrew Allison, Alexander William Salter
wiley   +1 more source

Systemic Management Education as an Adaptive Venture: 60‐Year Evolution of the St. Gallen Management Model

Systems Research and Behavioral Science, EarlyView.
ABSTRACT Which methodological position is best for orientating higher education? This question is crucial for the design of pedagogical programmes. The issue is not always raised; hence, many offers in higher education are unsatisfactory: ill‐defined, concept‐less, inefficient.
Markus Schwaninger
wiley   +1 more source

Sustainability Across the Curriculum: Sharing Ideas From a Cross‐Canada Community of Practice

New Directions for Teaching and Learning, EarlyView.
ABSTRACT This chapter offers a “look‐back” one year after the formation of a Canadian sustainability education community of practice, and provides highlights of “sustainability across the curriculum” work that is taking place at Canadian Post‐Secondary Institutions, modeling benefits and challenges of cross‐campus organizing around sustainability ...
Janet Pivnick, Maria Spiliotopoulou
wiley   +1 more source