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Tax strategy disclosure : a greenwashing mandate?
Bilicka, Katarzyna A.; Casi-Eberhard, Elisa; Seregni, Carol - 2022 - This version: April 2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10012508711
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Green havens and pollution havens
Poelhekke, Steven; Ploeg, Frederick van der - 2012
We test for pollution haven effects in outward foreign direct investment (FDI) for different sectors using a … country significantly attracts FDI. What is important for these pollution haven effects is not only regulation but also … enforcement of environmental policy. In contrast to earlier results, it is not only footloose industries that display pollution …
Persistent link: https://www.econbiz.de/10009570741
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Do retail investors value environmental impact? : a lab-in-the-field experiment with crowdfunders
Siemroth, Christoph; Hornuf, Lars - 2021
Are investors willing to give up a higher return if the investment generates positive environmental impact? We investigate this question with a decision experiment among crowdfunders, where they choose between a higher return or environmental impact. Overall, 65% of investors choose...
Persistent link: https://www.econbiz.de/10012597881
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Global air quality inequality over 2000-2020
Sager, Lutz - 2024
Air pollution generates vast health burdens and economic costs around the world. Pollution exposure varies greatly … Global Burden of Disease framework, I find that mortality associated with PM2.5 exposure is even more unequal than pollution …
Persistent link: https://www.econbiz.de/10014583784
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Corporate philanthropy and productivity : evidence from an online real effort experiment
Tonin, Mirco; Vlassopoulos, Michael - 2014
Contributing to a social cause can be an important driver for workers in the public and non-profit sector as well as in firms that engage in Corporate Philanthropy or other Corporate Social Responsibility policies. This paper compares the effectiveness of social incentives - that take the form...
Persistent link: https://www.econbiz.de/10010347336
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The impact of mandated corporate social responsibility : evidence from India's companies act of 2013
Dharmapala, Dhammika; Khanna, Vikramaditya - 2016
Firms' Corporate Social Responsibility (CSR) activity has become the subject of a large literature in recent years. This paper analyzes CSR activity using quasi-experimental variation created by Section 135 of India's Companies Act of 2013, which requires (on a "comply-or-explain" basis) that...
Persistent link: https://www.econbiz.de/10011566449
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The signaling role of corporate social responsibility
Blumḳin, Tomer; Margaliyot, Yoram; Sharoni, Adi - 2014
We examine the role of CSR as a mechanism for private provision of public goods. We argue that corporations are using CSR to signal high product quality and demonstrate that signaling gives rise to an excessive level of contributions that offsets the positive externality, which causes the...
Persistent link: https://www.econbiz.de/10010404406
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Corporate Social Responsibility along the global value chain
Herkenhoff, Philipp; Krautheim, Sebastian; Semrau, Finn Ole - 2021
Firms are under increasing pressure to meet stakeholders’ demand for Corporate Social Responsibility (CSR) along their global value chains. We study the incentives for and investments in CSR at different stages of the production process. We analyze a model of sequential production with...
Persistent link: https://www.econbiz.de/10012796989
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Environmental policy with green consumerism
Ambec, Stefan; De Donder, Philippe - 2020
Is green consumerism beneficial to the environment and the economy? To shed light on this question, we study the political economy of environmental regulations in a model with neutral and green consumers where the latter derive some warm glow from buying a good of higher environmental quality...
Persistent link: https://www.econbiz.de/10012257796
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Corporate social responsibility and tax avoidance
Goerke, Laszlo - 2018
We theoretically analyse the relationship between Corporate Social Responsibility (CSR) and tax avoidance of an oligopolistic firm. The firm maximises a weighted sum of profits and a CSR objective which depends on output and the firm's contribution to public good provision, i.e. tax payments....
Persistent link: https://www.econbiz.de/10011924577