Results 181 to 190 of about 1,416,496 (271)

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

SDG Reporting in Spanish Listed Companies: A Longitudinal Industry‐Level Analysis Using Natural Language Processing (2018–2023)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa   +5 more
wiley   +1 more source

Health Screening and Post-Arrival Services for Refugee Children From Afghanistan. [PDF]

open access: yesJ Paediatr Child Health
Williamson A   +5 more
europepmc   +1 more source

Configuration of Care within a Shelter for Unaccompanied Foreign Minors in Cyprus

open access: yes
This Master's thesis examines how humanitarian workers construct and negotiate their understanding and practices of care within a shelter for unaccompanied foreign minors in Nicosia, Cyprus. The present work originated from my internship experience in a shelter run by the non-governmental organization Hope For Children - CRC Policy Center.
openaire   +1 more source

Corporate Human Rights Reporting: A Systematic Literature Review of Determinants and Consequences

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents a systematic literature review (SLR) of empirical research on corporate human rights reporting (CHRR), focusing on its determinants and consequences. While expectations for corporate accountability have intensified, research on CHRR remains fragmented across disciplines and contexts.
David Delkus
wiley   +1 more source

Winning Consumer Trust Through Supply Chain Responsibility Communication: How Certification, Disclosure, and Beneficiary Framing Shape Credibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As stakeholders increasingly demand supply chain transparency, companies face a legitimacy paradox: disclosing supply chain responsibility (SR) information is necessary to meet stakeholder expectations, yet disclosure can invite scrutiny rather than build credibility.
Julia Hartmann
wiley   +1 more source

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