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This article examines how the international business (IB) literature has addressed social responsibility issues in the past 50 years, highlighting key developments and implications from a historical perspective. Specific attention is paid to the Journal of World Business (JWB), which has covered...
Persistent link: https://www.econbiz.de/10014134056
The main purpose of any business is profit maximization. But in the modern world it cannot be achieved without pursuing Sustainable Development and CSR principles. Undoubtedly, SDG and CSR best practices are gaining popularity in business community development. In the near future more companies,...
Persistent link: https://www.econbiz.de/10013221725
Investment treaty policy increasingly interacts with business responsibilities. This scoping paper first surveys the converging approaches to responsible business conduct (RBC) and business and human rights (BHR) as reflected in the OECD Guidelines for Multinational Enterprises, the United...
Persistent link: https://www.econbiz.de/10012630416
This paper studies the relationship between corporate social responsibility (CSR) and profit shifting. Using a profit-shifting measure derived from worldwide data for parent firms and their foreign subsidiaries, we find that corporate social responsibility is positively and significantly...
Persistent link: https://www.econbiz.de/10012850376
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10012764967
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10012718008
Is there something really new about "land grab" except its extent? What is wrong with an investment contract allowing the holder to buy a farm and to export wheat to Saudi Arabia, or soybeans and maize as cattle feed to Korea, or to plant and process sugar cane and palm oil into ethanol for...
Persistent link: https://www.econbiz.de/10013005368
While studies on international corporate social responsibility (CSR) have expanded significantly, their true global nature can be questioned. We systematically review 494 articles in 31 journals over a 31-year period. We assess the embeddedness of CSR in international management/business (IB);...
Persistent link: https://www.econbiz.de/10014034159
The relationship between multinational enterprises (MNEs) and governments has evolved over time, from a period of conflict after World War II to a more cooperative relationship in the 1970s and 1980s (Dunning, 1993). In the 1990s, many host governments sought foreign direct investments (FDIs) by...
Persistent link: https://www.econbiz.de/10014283598
This study examines the interplay between two major global trends – the growing role of foreign institutional investors (FII) due to global financial liberalization and the embracement of corporate social responsibility (CSR) as an investment ethos – in the world’s second-largest economy....
Persistent link: https://www.econbiz.de/10013308963