Results 121 to 130 of about 19,992 (260)

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +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

Development of University Life-Science Programs and University-Industry Joint Research in Japan [PDF]

How does the establishment of new university educational programs promote university-industry joint research? To study this question for the fields of life sciences and biotechnology, we first compile the data on the establishment of new undergraduate ...
Kato, Masatoshi, Odagiri, Hiroyuki
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Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García, Beatriz Fernández‐Olit, Elena Mañas‐Alcón, Óscar Montes‐Pineda   +3 more
wiley   +1 more source

2008 Summary of Legislation

, 2008
June 2008Summary of LegislationThis publication includes summaries of the legislation enacted by the 2008 Legislature. Not summarized are most appropriations bills; bills of a limited, local, technical, clarifying, or repealing nature; and bills that ...
Kansas. Legislature. Legislative Research Department
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Marine Tourism and Social Responsibility of Destinations: An Analysis for the Formulation of Public Policies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses the commitment of marine tourism companies to Corporate Social Responsibility (CSR) and the factors that affect it (economics, pressures from interest groups, barriers, innovative capacity, relationships of the company with its environment and characteristics of the businesses).
Olga González‐Morales, Agustín Santana‐Talavera, Francisco J. Calero García   +2 more
wiley   +1 more source

The teaching of Music in Spanish Secondary Education from 1970 according to official state documents [PDF]

, 2005
En este artículo hacemos un recorrido por la educación musical en la etapa secundaria en España a través de la legislación de ámbito estatal, reflejando los planes de estudio, tipología del profesorado y su relación con los estudios universitarios y ...
Pérez Prieto, Mariano
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Women's Leadership as a Driver of Small and Medium‐Sized Enterprises Sustainability and Green Transition: A Bibliometric and Systematic Review

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study combines a bibliometric analysis and a systematic literature review (SLR) to provide a comprehensive understanding of women's leadership and entrepreneurship within small and medium‐sized enterprises (SMEs) in the context of sustainability and the green transition.
Adriana Dima, Andreea Ileana Zamfir, Cosmin Dobrin, Monica Triculescu, Sorina Ioana Mişu, Ana Daria Pantelimon   +5 more
wiley   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Mandatory audit firm rotation in Spain: a policy that was never applied [PDF]

In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished.
NIEVES CARRERA
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