Narrow search
Showing 1 - 10 of 2,534
Cover Image
Good Tax Governance? …Govern Tax Good!
van der Enden, Eelco - 2020
Much has been said and written about the ‘fiscal behaviour' of multinationals. A tax code of conduct is often mentioned as a 'catch-all solution' for stimulating 'acceptable fiscal behaviour'. Stakeholders increasingly demand fiscal accountability to obtain verifiable and validated credible...
Persistent link: https://www.econbiz.de/10012832978
Cover Image
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/10011908037
Cover Image
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
Cover Image
The B Corporation Certification : An Institutional Theory Approach
Harjoto, Maretno A.; Laksmana, Indrarini; Yang, Ya-Wen - 2018
Drawing from institutional isomorphism, gender socialization theory, the ethics of care, and social identity theory, we examine the impact of geographic locality, product market competitions, and owners’ demographic characteristics on a firm’s decision to be a certified B Corporation. Using...
Persistent link: https://www.econbiz.de/10014111247
Cover Image
Constructing a Climate Change Logic : An Institutional Perspective on the 'Tragedy of the Commons'
Ansari, Shaz; Wijen, Frank; Gray, Barbara - 2012
Despite increasing interest in transnational fields, transnational commons have received little attention. In contrast to economic models of commons, which argue that commons occur naturally and are prone to collective inaction and tragedy, we introduce a social constructionist account of...
Persistent link: https://www.econbiz.de/10014165209
Cover Image
Ethics and Economics : Towards a New Humanistic Synthesis for Business
Grassl, Wolfgang - 2010
The Encyclical-Letter "Caritas in Veritate" by Pope Benedict XVI suggests to advance towards a new conceptualization of the tenuous relationship between economics and ethics, proposing a “new humanistic synthesis”. Where social encyclicals have traditionally justified policy proposals by...
Persistent link: https://www.econbiz.de/10014188752
Cover Image
A CSR Product Differentiation Model with Asymmetric Information
Becchetti, Leonardo - 2013
The bottom up pressure of "concerned" consumers and the rise of "socially responsible" products represents a new market mechanism to fight inequality and promote social inclusion. To analyse the new phenomenon of competition in corporate social responsibility (CSR) amid doubts on consumer tastes...
Persistent link: https://www.econbiz.de/10013094448
Cover Image
Contemporary communication model of consumer behaviour of Generation C
Vuković, Dijana; Kocijan, Samanta; Žunac, Ana Globočnik - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 9 (2023) 1, pp. 329-340
Fast network communication has been manifested in recent years as an indispensable result of constant network … connectivity, a common characteristic of Generation C. Through this network communication, which is particularly popular on social … consumerist, this kind of communication is very often based on buying and using certain products, which gives its participants the …
Persistent link: https://www.econbiz.de/10015052854
Cover Image
The Singularity of Social Entrepreneurship : Untangling Its Uniqueness and Market Function
Roundy, Philip - 2017
Social entrepreneurship is an activity that is receiving intense scrutiny from scholars, practitioners, and policy-makers. However, research is only beginning to explore the unique function social entrepreneurs fill in the marketplace. This conceptual paper examines if social entrepreneurs...
Persistent link: https://www.econbiz.de/10012956946
Cover Image
Economic Calculation and the Limits of Social Entrepreneurship
McCaffrey, Matthew - 2017
The problem of economic calculation is relevant outside the extremes of purely for-profit enterprise and socialist central planning: calculation is also a vital lens through which to view alternative forms of economic organization in the market economy. This chapter examines one such example:...
Persistent link: https://www.econbiz.de/10012944954