Results 91 to 100 of about 1,365,900 (255)

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

Low hanging fruit: climate change and tobacco endgame measures

Frontiers in Environmental Science
The health risks of tobacco use are well-documented and widely acknowledged by the public. Tobacco consumption is a leading cause of preventable diseases and deaths worldwide.
Chris Bostic, Laurent Huber, Kelsey Romeo-Stuppy, Nicholas S. Hopkinson   +3 more
doaj   +1 more source

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

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

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen, Chao Li, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

Advances in Thermo-Chemical Preparation and Adsorption Mechanisms of Carbon Materials Derived from Tobacco Wastes

能源环境保护
The rapid growth of China′s tobacco industry leads to a significant increase in tobacco production and processing, inevitably generating substantial tobacco waste. This waste poses both environmental challenges and opportunities for resource utilization.
Jialin YANG, Shihao MENG, Boyu HAN, Xuanzhen FAN, Wanwan LI, Yuetikuer AYIPAIYILI, Jiayou SUN, Qiang AN, Hao ZHAN   +8 more
doaj   +1 more source

Effect of nano-Al₂O₃ and multi-walled carbon nanotubes on the anaerobic mono-digestion of sludge and the co-digestion of tobacco waste and sludge. [PDF]

RSC Adv, 2023
Zhao H, Cheng S, Zhao C, Ruan K, Xu J, Cheng X.   +5 more
europepmc   +1 more source

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

Exploration, 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, Chengbang Lu, Xiaopeng Bai, Shangyi Wu, Zeyu Wang, Yuqin Hu, Binxin Liang, Danlei Sun, Yunxiang Zhang, Yingning He, Yi Yang, Shengwen Duan, Taolin Sun, Xinjie Wang, Weijie Lan, Hong Zhang, Yang Luo, Xiangyu Liang   +17 more
wiley   +1 more source

Final report : baseline survey for waste-to-energy pilot in Malang Regency

, 2017
ESCAP and its partners undertake solid waste management assessments (baseline surveys) in all cities prior to establishing waste-to-resource initiatives.
UN.ESCAP, United Cities and Local Governments Asia-Pacific (UCLG ASPAC), Sustainable Waste Indonesia (SWI), Waste Concern   +3 more
core   +1 more source

Extraction and Purification of Nicotine from Tobacco Rhizomes by Supercritical CO₂

Molecules
Currently, in the ongoing development of the tobacco industry, a large amount of tobacco rhizomes is discarded as waste. These wastes are usually disposed of through incineration or burial.
Fangyuan Zheng, Qishan Xie, Qingguang Ren, Jilie Kong   +3 more
doaj   +1 more source