Results 141 to 150 of about 50,229 (266)

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

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

open access: yesCorporate 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

Identifying how tobacco industry-targeted communities perceive California's tobacco endgame initiative. [PDF]

open access: yesSubst Abuse Treat Prev Policy
Record RA   +4 more
europepmc   +1 more source

Illusion of filtration: Evidence from tobacco industry documents. [PDF]

open access: yesTob Induc Dis, 2023
Cummings KM   +6 more
europepmc   +1 more source

A High‐Efficiency Yet Sustainable Fresh‐Keeping Strategy Inspired by Calyx of Physalis peruviana

open access: yesExploration, EarlyView.
This study presents a sprayable, calyx‐inspired food wrap engineered for safety and sustainability using handheld electrospraying. The wrap forms a health‐critical protective barrier with high antiviral and antibacterial efficacy, excellent breathability, and long‐term fresh‐keeping performance.
Yue Zhao   +17 more
wiley   +1 more source

A Bayesian Analysis of Accidental Dwelling Fire Incidence, Injury, and Fatality in the Greater Manchester Area

open access: yesFire and Materials, EarlyView.
ABSTRACT The relationship between accidental dwelling fire incidence and fire injury and fatality was examined using a Bayesian model to estimate the probability of a fire injury or fatality resulting from an accidental dwelling fire incidence under different circumstances of fire incidence (type of accidental dwelling fire, dwelling occupancy type ...
M. Taylor   +5 more
wiley   +1 more source

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