The sustainable development of the global economy and society calls for the practice of the
environmental, social and governance (ESG) principle. The ESG principle has been …

Previous studies on the impact of customer concentration on firm-level outcomes mainly
focus on financial and operational variables, and the influence of a concentrated customer …

By taking an objective and scientific bibliometric analysis approach, this paper presents the
first review of the extant knowledge base on tax havens. This analysis has guided us in …

Purpose This study aims to analyse the impact of corporate social responsibility (CSR) on
corporate innovation efficiency and the mechanism underlying this effect …

Although the relationship between tax avoidance and corporate social responsibility has
been the subject of many studies, results have been inconclusive. In this study, we …

How do board environmental experts influence corporate environmental performance?
Drawing on the advisory role of the board, we examine this question and propose that board …

While independent directors focus on preserving the shareholders' interests, their individual
preferences may differ with regard to how environmental innovations have to be considered …

This study, situated in the context of China's transportation and logistics industry, explores
the impact of digital transformation on corporate environmental, social, and governance …

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 …

While socially‐responsible large shareholders have been shown to have a substantial
impact on corporate leaders' decisions on social responsibility, prior research remains silent …