This paper explains the increasing popularity of social entrepreneurship and analyzes its company law consequences. Faced with tight budgets, governments are looking to the private sector to develop businesses that serve the interests of the public. Social entrepreneurship is gaining momentum as...

Purpose – The purpose of this paper is to develop a staged theoretical argument regarding whether non-governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy...

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...

Social entrepreneurship is a precarious activity that must always strike a delicate balance between commercial principles and social concerns. There is no shortage of discussion concerning the possible solutions that could help to maintain this balance, and social entrepreneurs are striving to...

The paper was written as part of the preliminary research for the Human Centred Business Model Project, a project developed within the Global Forum on Law, Justice and Development and now supported by the OECD Development Centre. In a preliminary fashion, the paper skims the surface of...

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....

Interventions aimed at increasing priority for employee safety could lead to better safety climate and safety behavior of employees. However, current studies reporting on safety climate interventions lack diversity in contexts and settings, they focus mainly on supervisors and do not take into...

This study examines the impact of corporate philanthropy growth on sales growth using a large sample of charitable contributions made by U.S. public companies from 1989 through 2000. Applying Granger causality tests, we find that charitable contributions are significantly associated with future...

Most literature on social entrepreneurship has tended to occupy itself either with the start-up phases of social entrepreneurship or the replication of successful ventures. In contrast this paper is interested in the transformation of a sector induced by social entrepreneurship. More...