Results 181 to 190 of about 3,526,344 (317)

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

Corporate 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

Inequities in the compliance of court-ordered point-of-sale tobacco industry corrective statements, USA. [PDF]

Tob Control
Kong AY, Ribisl KM, Ip EH, Giovenco DP, Matheny JD.   +4 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

Big tobacco's dirty tricks: Seven key tactics of the tobacco industry. [PDF]

Tob Prev Cessat, 2023
Gannon J, Bach K, Cattaruzza MS, Bar-Zeev Y, Forberger S, Kilibarda B, Azari R, Okwor U, Lomazzi M, Borisch B.   +9 more
europepmc   +1 more source

Post-Buyout Burley Tobacco Production and Trends in the Traditional Burley Regions of Tennessee, North Carolina and Virginia [PDF]

The 2004 federal tobacco buyout ended the longstanding tobacco quota and price support programs, and also eliminated all tobacco reporting requirements. Producers are adjusting to the free market with scant information.
Jones, Lakeya, Tiller, Kelly
core  

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

Appeals of Deceit from the Tobacco Companies: Rejecting Tobacco Industry Influence in Thailand. [PDF]

Asian Pac J Cancer Prev
Hamann SL, Wongsuriyanan C, Kungskulniti N, Ruangkanchanasetr S, Kasemsup V, Jongkhajornpong P.   +5 more
europepmc   +1 more source

Transformation of the Tobacco Industry

American Journal of Public Health, 2019
openaire   +3 more sources

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source

Tobacco industry efforts to harness the voice and influence of community organisations. [PDF]

Tob Control
Wakefield TD, Iniguez R, Bialous S, Ling P, Apollonio DE.   +4 more
europepmc   +1 more source