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...

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...

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....

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....

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...

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...

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...

There is an identifiable and distinct body of law and administrative regulations on state enterprise governance, anticorruption and public sector ethics emerging in the Commonwealth Caribbean. The law and administrative structures are still developing but they are sufficiently well developed to...

Although the construct of corporate social responsibility has been on the agenda of academic research for more than five decades, it is obvious that with global challenges putting pressure on organizations to modify their modus operandi, interest in this domain is apt to grow. Organizations are...

We theoretically and experimentally study the influence of producers' honesty on consumers' purchasing decisions. In a competitive market, producers can save wage costs by lying to their workers. Our treatments vary consumers' observability of within-firm honesty. We show that when producers'...