In today's global business landscape, the concepts of green financing and green tax have
become pivotal instruments for fostering environmentally responsible practices. The purpose …

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

The significant role of corporate social responsibility (CSR) in achieving sustainability and in
meeting the expectations of stakeholders has been well documented. Using a collection of …

Innovation and sustainability are two important determinants to promote the competitiveness
of construction projects. In order to improve the production efficiency, environmental …

Rabbit (RM) has become a valuable source of nutrients since the 1970s, helping to
transform the European food industry into the largest RM producer in the world. However …

We test whether firm sustainability positively affects access to bank credit. We carry out a
panel data analysis of 125 listed Italian SMEs across 14 regions over 2017–2021. A …

Purpose In recent years,“Corporate Social Responsibility”(CSR) has gained significant
traction as a strategic concept embraced by business managers. However, there remains a …

We explore if mandated Corporate Social Responsibility (CSR) spending encourages tax
aggressiveness in firms. We use actual CSR spending amounts instead of CSR proxy …

The pursuit of sustainability has become critical for exporting small and medium enterprises
(SMEs), driven by stakeholder pressure and international buyer requirements. This poses …

The growing awareness about natural resource scarcity is spreading across industries,
compelling businesses to implement sustainability initiatives. The service sector, including …