Whilst it is assumed that stakeholders penalize and deter corporate social irresponsibility
(CSI), instances of CSI persist. Correspondingly, the literature on social regulation—which …

Small and medium-sized enterprises (SMEs) are essential to any economy, as they
contribute significantly to the gross domestic product (GDP) and create jobs. Nonetheless …

In this study, we examine how managers in firms that have practiced tax avoidance
strategically use sustainability activities together with their tax avoidance practices. More …

Small-and medium-sized enterprises (SMEs) have consistently contributed significantly to
the economy's gross domestic product (GDP). Organizations are motivated to achieve …

The rising importance of sustainability and accountability in organizations has prompted the
exploration of innovative approaches to enhance environmental performance and energy …

Governments across the globe initiated various tax reforms in the post-Global Financial
Crisis period to rein in aggressive corporate tax avoidance for managing budget deficits …

Purpose This study aims to contribute to the debate about the place of corporate taxation in
corporate social responsibility (CSR) by reviewing the present state of research, offering a …

Purpose This study aims to contribute to the emerging debate about materiality with novel
insights about the signaling effects related to the disclosure of environmental, social and …

Purpose The purpose of this study is to examine the moderating effect of sustainability
reporting on the relationship between tax avoidance and firm value. This study also …

The purpose of this study is to investigate the relationship between corporate social
responsibility (CSR), corporate reputation (CR), and brand equity (BE). Building on the …