Results 191 to 200 of about 7,782 (241)

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel   +2 more
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

Species diversity estimation in a typical tropical forest: which phenological stage and spatial resolution are suitable? [PDF]

open access: yesFront Plant Sci
Zhao P   +9 more
europepmc   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello   +2 more
wiley   +1 more source

An Aging Clock Based on Immune Repertoire Features: COVID-19 Accelerates Aging. [PDF]

open access: yesAging Cell
Gao X   +13 more
europepmc   +1 more source

Coupling Fluid Neutrals to Gyrokinetic Plasma Dynamics for Edge and SOL Turbulence Simulations

open access: yesContributions to Plasma Physics, EarlyView.
ABSTRACT Accurate modeling of turbulent transport in magnetic confinement fusion devices requires extending first‐principles gyrokinetic simulations from the core to the edge and scrape‐off layer (SOL), where additional physics—particularly plasma–neutrals interactions—must be included.
Sabine Ogier‐Collin   +3 more
wiley   +1 more source

Investigation of the In Vitro and In Vivo Metabolism and μ‐Opioid Receptor Affinity of the Nitazene N‐Pyrrolidino Fluetonitazene

open access: yesDrug Testing and Analysis, EarlyView.
Eight metabolites for N‐pyrrolidino fluetonitazene were identified in vitro, three of which (M2, M6 and M8) were present in an authentic urine sample. M2 was the most abundant in vivo metabolite and is a common marker metabolite of nitazepyne‐type substances.
Severin Zemp   +6 more
wiley   +1 more source

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