... as a necessary tenant of an effective regulation. Findings Sustainability regulations have seen a significant development in the 20th century. Notable remain the national discrepancies to so universal problem, as well as an inconsistent acknowledgement of the purpose of sustainability regulations beyond...

... of the critical aspects that have so far characterized the approach of the institutions, focusing the attention on the profile of “sustainability” and “responsibility” understood also from the legal perspective. Originality/value Given, on the one hand, the huge economic interests that the organization...

...Hichem Khlif; Achraf Guidara; Khaled Hussainey Purpose This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed...