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...

This paper analyzes interactions within standard‐setting networks in the area of social and labor rights. We examine the shape of transnational business governance interactions (TBGI), pathways, and interaction mechanisms in three sectors: garments, toys and agriculture. Our comparative...

Do more highly work-engaged managers contribute to firm performance? Leaning on the resource-based view, we propose managerial work engagement as a resource relevant to firm performance. Data from a representative survey of managers in Bangladesh support this and illuminate the role of the wider...

Political mobilization of business forces in the post-communist world has crucial implications for economic development and civil society. The emergence of strong cross-sectoral business associations during Putin's presidency challenges the prevailing view of Russia's political economy as an...

Activists around the world seek to expose a global system that fails to tax multinationals adequately and thus deprives governments of needed revenues, with profound effects for development in the world's poorest nations. These tax activists have sparked a global movement, with groups all over...

Three major power systems are described: The ‘inclusive' totalitarian system, the ‘non-inclusive' bureaucratic system, and the ‘exclusive' plan targeting system. The totalitarian system is aiming at controlling the whole population of a social system and based on resource exploitation. The...

This article on public leadership contributes to the literature by (1) focusing on the ‘public' aspect of leadership and (2) developing quantitative scales for measuring four public leadership roles. These roles all refer to the extent to which public leaders actively support their employees...

Environmental pollution has become a serious challenge in emerging markets. Using a unique survey of privately-owned enterprises in China, this paper investigates how polluting firms respond to institutional pressures. We find that polluting firms conform to external pressures by combining...

A growing number of corporations and politicians have acknowledged the importance of corporate social responsibility (CSR). Recent legislation proposes that corporations may become more stakeholder-focused if employees are given more power. We examine the impact of employee labor unions on...

Corruption is ubiquitous in practice and has severe negative consequences for organizations and societies at large. Drawing on a laboratory experiment, we propose that individuals high in moral commitment are less likely to engage in corrupt behaviors and forego financial benefits. Specifically,...