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Corporations and Global Standards of Corporate Social Responsibility

Kinderman, Daniel P. - 2020

This chapter provides an overview of empirical developments and scholarly debates concerning global CSR standards. Although global CSR standards are by no means the totality of CSR, they are arguably its most prominent, visible and well-recognized manifestations. These standards include the UN...

Persistent link: https://www.econbiz.de/10012844322

Assurance Services as a Substitute for Law in Global Commerce

Blair, Margaret M.; Williams, Cynthia A.; Lin, Liwen - 2007

In this article we examine the rapid emergence and expansion of a private-sector compliance and enforcement infrastructure that we believe may increasingly be providing a substitute for public and legal regulatory infrastructure in global commerce, especially in developing countries where rule...

Persistent link: https://www.econbiz.de/10014051879

Lux Leaks : Revealing the Law, One Plain Brown Envelope at a Time

Christians, Allison - 2015

A group of journalists recently revealed “LuxLeaks”: a set of documents showing that Luxembourg’s tax authority has been systemically delivering secret deals to multinationals. In this column, I explain why LuxLeaks has revealed a feature, not a bug, in the international tax system....

Persistent link: https://www.econbiz.de/10014139213

Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report : Canada

Christians, Allison - 2013

Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...

Persistent link: https://www.econbiz.de/10013090158

Multi-Jurisdictional Bribery Law Enforcement : The OECD Anti-Bribery Convention

Spahn, Elizabeth - 2013

Persistent link: https://www.econbiz.de/10013091371

See No Evil? Revisiting Early Visions of the Social Responsibility of Business : Adolf A. Berle’s Contribution to Contemporary Conversations

George, Erika R. - 2014

by economic globalization. Further, this Article considers how both corporate ownership and control are well situated to …

Persistent link: https://www.econbiz.de/10013069762

Children of a Lesser God? The Vividown Case and Privacy on the Internet

Andresani, Gianluca; Stamile, Natalina - 2021

In the wake of high profile and recent events of blatant privacy violations, which also raise issues of democratic accountability as well as, at least potentially, undermining the legitimacy of current local and international governance arrangements, a rethinking of the justification of the...

Persistent link: https://www.econbiz.de/10013226835

Developing and Testing a Measure for the Ethical Culture of Organizations: The Corporate Ethical Virtues Model

Kaptein, Kaptein, S.P. - Erasmus Research Institute of Management (ERIM), … - 2007

Based on four interlocking empirical studies, this paper initially validates and refines the Corporate Ethical Virtues Model which formulates normative criteria for the ethical culture of organizations. The findings of an exploratory factor analysis provide support for the existence of eight...

Persistent link: https://www.econbiz.de/10010731376

The Effectiveness of Business Codes: A Critical Examination of Existing Studies and the Development of an Integrated Research Model

Kaptein, Kaptein, S.P.; Schwartz, Schwartz, M.S. - Erasmus Research Institute of Management (ERIM), … - 2007

Business codes are a widely used management instrument. Research into the effectiveness of business codes has, however, produced conflicting results. The main reasons for the divergent findings are: varying definitions of key terms; deficiencies in the empirical data and methodologies used; and a...

Persistent link: https://www.econbiz.de/10010731528

The Relationship between Ethical Culture and Unethical Behavior in Work Groups : Testing the Corporate Ethical Virtues Model

Kaptein, M. - 2011

tested on its predictive validity. This study tests the relationship between this model and observed unethical behavior in … the eight virtues are negatively related to observed unethical behavior. An important implication of this finding is that … multiple corporate virtues are required to reduce unethical behavior in work groups …

Persistent link: https://www.econbiz.de/10013131310