What You Say Predicts How You Do: A Multilevel Analysis of Corporate Environmental Performance
ABSTRACT This study examines the relationship between firms' declarations about environmental issues and actual environmental performance improvement across a set of key environmental performance indicators. Multilevel regression analysis was conducted using a unique data set comprising 7449 firms from 22 industries headquartered in 86 countries for ...
C. José García +2 more
wiley +1 more source
From carbon policy to public health: an analysis of pricing decisions in electronics supply chains for costing emissions reduction. [PDF]
Sun T, Huang N, Jiang W.
europepmc +1 more source
The Potential of Information Technology on Tax Voluntary Compliance
Yang Li, Norlaila Mohd Zin, Halil Paino
openaire +1 more source
ABSTRACT This study explores the role of green human resource management (GHRM) and employees' green behaviour (GB) in enhancing firms' green performance. Specifically, it investigates how GHRM practices contribute to improving the firm's overall environmental performance by fostering employees' GB.
María Isabel Barba‐Aragón +2 more
wiley +1 more source
Obesity and Metabolic Syndrome in the 21st Century: A Narrative Review of Cardiometabolic Risk and Global Policy Response. [PDF]
Sanchez D +9 more
europepmc +1 more source
From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
The impact of environmental regulation on the development of new quality productive forces in heavily polluting enterprises. [PDF]
Li S, Lin D, Du B.
europepmc +1 more source
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
Institutional design features of health insurance subsidy programmes in Africa: a narrative review. [PDF]
Wafula A, Barasa E, Maritim B.
europepmc +1 more source
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source

