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...

This paper aims to shed some more light on the current debate related to corporate social responsibility (CSR), specifically considering multinational enterprises (MNEs) and the complexities they face when dealing with international issues and a range of stakeholders. It discusses notions of CSR...

This paper examines the impact of multinational firms' increasingly blurred geographical and institutional boundaries on the nature and definition of Corporate Social Responsibility (CSR). It begins with a brief history of CSR, describes changes in the global corporation and the pressures...

This paper looks at corporate social responsibility (CSR) practices of multinationals from Latin America. In spite of the economic growth in recent years, social problems in the region persist. Poverty is endemic and Latin America is still today one of the most unequal regions in the world....

In recent years, corporate social responsibility (CSR) of Multinational Corporations (MNCs) in developing countries has received more attention. However, in this literature Africa is much less well represented than other regions, and existing studies about Africa have mainly focused on South...

With increasing attention to sustainable business, reporting by Multinational Corporations (MNCs) about the social and environmental dimensions of their activities - alongside their economic impacts - has become rather common. While research has documented sustainability reporting and looked at...

The literature on corporate social performance (CSP) is largely split between approaches that consider CSP to be extrinsically driven and those that consider it to be intrinsically driven. While some studies in the management literature have paid attention to drivers of both types, the...

In this paper we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of ten years, we document the diffusion patterns of third-party assurance of...

Scholars who study multinational enterprises (MNEs) recognize the complex relationship between international business and society. However, compared to other international business topics, research on politics, corruption and corporate social responsibility (CSR) - three 'lenses' on the MNE -...

Since the collapse of the international coffee agreement in 1989, attention has increasingly focused on the role of multinational corporations in this sector. As the main actors in the international coffee chain, companies such as Sara Lee/Douwe Egberts, Nestle and Kraft have been pressurised to...