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Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Many companies recognize the importance of corporate social responsibility, but seek to understand how this can be harmonized with current profitability. This new approach draws upon many contemporary examples to show how to balance short term profitability with long term sustainability.
Corporate social responsibility (CSR) has become an increasingly heated topic since the 1980s. This title proposes that the concept of Corporate Social Irresponsibility (CSI) offers a better theoretical platform to avoid the vagueness, ambiguity, arbitrariness and mysticism of CSR.
Innovations and consequently future-fitness must form new models and address existing hurdles and new forms of collaborations. They must enable faster innovation cycles and "intelligence mining" by combining open and closed source systems, organic communities, open space techniques and cross-fertilization. Innovations must apply to and integrate incubation and acceleration networks. This book explores new concepts for future-fitness with five capitals: financial, ecological, social/cultural, human/personal, and manufactured/technological. It offers a new integral framework bringing researchers and business leaders together in one volume.
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Corporate Social Responsibility (CSR) is an important issue in contemporary business, management and politics, especially since the launch of the United Nations Global Compact in 2000 as an initiative to encourage businesses worldwide to adopt sustainable and socially responsible policies, and to report on them. This book examines the theory and practice of CSR in Asia. The philosophical and ideological underpinnings of CSR are rooted in Anglo-American and European principles of liberal democratic rights, justice and societal structures. This book not only considers the impact of Western CSR practices in Asia, but also provides much needed Asian perspectives on this issue. It investigates the operation of CSR in different countries across Asia, including China, Japan, Malaysia, Thailand and Bangladesh – comparing the different meanings given to CSR, and the varying degrees of success experienced in different national contexts. This book argues if CSR is ever to revolutionize the manner in which we trade then it is needs to open itself up to the full variety of social responsibility as it occurs around the world. The book re-maps and refines debates about CSR as a global phenomenon, and will be of great value to professionals making strategic decisions in the global business environment.
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
This book introduces in an accessible way how CSR and its reporting are being used to address problems of corruption and tax evasion or tax avoidance. It discusses the efforts, both of organizations and governments to integrate these issues into CSR practices and the developments that have occurred at the levels of national and international legislation. The book analyses governments efforts to compel or try to induce companies to have practices more in line with what is expected of them in terms of combating corruption and paying their fair share. The book is suitable for students of CSR and Business Ethics, practitioners and researchers on CSR and corporate issues.
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Providing a much-needed critique of Corporate Social Responsibility (CSR) practice and scholarship, this book seeks to redress CSR advocacy, from a political and critical perspective. A strident approach backed up by extensive use of case studies presents the argument that most CSR-related activity aims to gain legitimacy from consumers and employees, and therefore furthers the exploitative and colonizing agenda of the corporation. By examining CSR in the context of the political economy of late capitalism, the book puts the emphasis back on the fact that most large corporations are fundamentally driven by profit maximization, making CSR initiatives merely another means to this end. Rather than undermining or challenging unsustainable corporate practices CSR is exposed as an ideological practice that actually upholds the prominence of such practices. As CSR gathers momentum in management practice and scholarship, students in the fields of CSR, business ethics, and strategy, will find this text a useful companion to counter received wisdom in this area.