Results 121 to 130 of about 1,038,024 (304)
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
Wealth Concentration over the Path of Development: Sweden 1873–2005 [PDF]
We study the development of wealth concentration in Sweden over 130 years, from the begin-ning of industrialization until present day. Our series are based on a wide array of new evi-dence from estate- and wealth tax data, estimates of foreign and ...
Waldenström, Daniel, Roine, Jesper
core
Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino +2 more
wiley +1 more source
TAX BEHAVIOR: AVOIDANCE VS EVASION (ANALYSIS OF INDICATORS OF THE EUROPEAN UNION AND THE WORLD)
Соціальна економікаThe article is devoted to the study of behavioural aspects of taxation. A significant problem of effective taxation is taxpayers’ reduction of tax liabilities through shortcomings in tax laws, uncertainty in their statements, direct violation of tax ...
Tamara Merkulova
doaj +1 more source
CEO Characteristics and CSR Governance Quality: Evidence From Europe
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Leveraging a sample of European listed firms, we investigate whether CEO duality, CEO tenure, and CEO membership in the CSR board committee are associated with the quality of corporate social responsibility (CSR) governance. Our findings indicate that CEO duality is negatively associated with CSR governance quality, whereas CEO membership on ...
Gianluca Ginesti +3 more
wiley +1 more source
, 2017 Prior empirical studies on superannuation in Australia have investigated the adequacy of superannuation to fund retirement on a pre‑tax basis. Also, government policy in this area is often predicated on simplistic assumptions and methodologies, with ...
Wiafe, Osei +3 more
core
Family Control and Ownership, Corporate Culture, and ESG Performance in Thailand
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Motivated by the growing importance of environmental, social, and governance (ESG) performance in emerging markets, we examine how family control and ownership, together with corporate culture, influence the ESG performance of publicly listed firms in Thailand.
Sirimon Treepongkaruna +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan +4 more
wiley +1 more source
[Perceived Inequality and Political Demand]. [PDF]
Kolner Z Soz Sozpsychol, 2021 Dallinger U.
europepmc +1 more source
Impact of Emission Reduction Targets on Corporate Greenwashing: International Empirical Evidence
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the influence of emission reduction target characteristics on corporate greenwashing propensity. Through the analysis of 4938 international observations via probit regression, we examine four key dimensions: science‐based validation, target compliance, timeframe, and organizational coverage.
Antonio J. Mateo‐Márquez +2 more
wiley +1 more source