Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure
In: Journal of Accounting, Ethics & Public Policy 14(3): 611-645 (2013)
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In: Journal of Accounting, Ethics & Public Policy 14(3): 611-645 (2013)
SSRN
Working paper
In: Society of Interdisciplinary Business Research (SIBR) 2011 Conference on Interdisciplinary Business Research
SSRN
Working paper
In: Regulation & governance, Band 13, Heft 2, S. 240-259
ISSN: 1748-5991
AbstractIntended beneficiaries have an undeniable relevance to regulation. However, current research has focused mainly on the two‐party relationship between rulemaking and rule‐taking. We attempt to fill this gap by exploring the formal and informal roles that beneficiaries' intermediaries played in co‐creating European Corporate Social Responsibility (CSR) rules and associated practices between 2000 and 2017. By linking recent conceptualizations of regulatory intermediaries with the literature on critical political CSR, we offer a more dynamic and contextualized understanding of the roles of beneficiaries' intermediaries. Specifically, we identify six micro‐dynamics through which they influenced the regulatory process. Notably, our findings highlight how the convergence of interests between three groups of beneficiaries' intermediaries – the Non‐governmental organization–Investor–Union nexus – had a key role in reshaping CSR rules. We conclude that, in the European context, stronger and better‐coordinated beneficiaries' intermediaries are crucial in order to achieve more effective corporate conduct regulation.
In: Social studies research and practice, Band 12, Heft 1, S. 70-83
ISSN: 1933-5415
PurposeExisting research suggests that preservice elementary teachers tend to believe "good" citizens are people who follow laws and help others rather than people who embrace a more active model of citizenship that includes working to improve society. The purpose of this paper is to propose that this trend results from a self-perpetuating cycle of passive citizenship that develops in part due to state curriculum standards and school experiences which focus on transmitting knowledge rather than preparing students to be active agents of change.Design/methodology/approachThe paper presents the results of action research conducted in a teacher preparation course; the research was designed to investigate the impact of a systematic effort to see if preservice teachers' perspectives could be broadened to include a social justice perspective.FindingsAs a result of the findings, the authors argue that to counteract the cycle of passive citizenship, education to create a more socially just world must be a collective responsibility shared by teachers at all levels, K-16.Originality/valueThis is original research that examines an approach to end a cycle of passive citizenship by promoting social justice.
In: Critical Studies on Corporate Responsibility, Governance and Sustainability v.8
There is growing interest regarding the sustainability of communities. This volume offers a critical review of current trends around Corporate Social Responsibility and sustainability activities in developing economies. It is a must have for business practitioners, policy makers, experts in supranational organizations, academics and students
SSRN
In: Asia Pacific business review, Band 23, Heft 1, S. 44-62
ISSN: 1743-792X
SSRN
Since the Lisbon Summit the European Union has become resolute in its intention to promote the uptake of corporate social responsibility among European companies. The recent financial crisis has provided further impetus for evangelising CSR, which is identified by the EU public authorities as one exit strategy from the crisis and a promising means of fulfilling the Treaty objectives of inclusive and sustainable social market economy. This paper finds the above assertion problematic and uses a Polanyian framework to evaluate its validity. The paper represents a conceptual intervention in the policy justification provided by the European Commission. Contrary to the overly optimistic voices that see decommodifying tendencies within CSR, this paper claims that CSR does not have a potential to re-embed the economy as argued by the Commission. Despite its protective invocation, CSR is predicated on deepened commodification. It depends on the staging of a special type of exchange relation, whereby reputation is quantified and sold as a commodity by being denominated in a common unit. As such the CSR form promoted by the Commission is a microeconomic counterpart to the regime of rule-based macroeconomic depoliticisation.
BASE
In: Journal of Security and Sustainability Issues, Band 9
SSRN
In: Corporate social responsibility and environmental management, Band 26, Heft 4, S. 849-858
ISSN: 1535-3966
AbstractThe aim of the study is to test not only the relative importance effect of employees' external and internal corporate social responsibility (CSR) perceptions on prosocial and proactive behaviors (i.e., organizational citizenship behavior [OCB] and job crafting) but also the impact of the interaction of these two kinds of employee CSR perceptions on proactive behaviors. Survey‐based data were collected from 181 employees at eight luxury hotels located in South Korea. Using a two‐wave longitudinal design, we measured employees' internal and external CSR perceptions, and then their supervisors rated OCB and job crafting one month after. Hierarchical moderated regression model is employed to test research hypotheses. The results showed that employees' internal CSR perceptions are more strongly related to prosocial and proactive behaviors than employees' external CSR perceptions are. Furthermore, the positive relationship between internal CSR perceptions and prosocial and proactive behaviors was more pronounced when external CSR perceptions were high than when they were low. The theoretical and managerial implications of the results and the limitations of the study are discussed, and future research directions are suggested.
In: Organization: the interdisciplinary journal of organization, theory and society, Band 20, Heft 6, S. 840-859
ISSN: 1461-7323
SSRN
In: Social responsibility journal: the official journal of the Social Responsibility Research Network (SRRNet), Band 17, Heft 8, S. 1299-1319
ISSN: 1758-857X
PurposeBoard diversity positively impacts corporate social responsibility (CSR); however, there is limited evidence on how board diversity affects the reputation of organizations that are involved in CSR. The purpose of this paper is to examine the effect board diversity has on socially responsible firms' corporate social responsibility reputation (CSRR). The authors specifically examine this relationship because an organization's corporate reputation may be very different to its CSRR gained through engagement in socially responsible activities.Design/methodology/approachThe authors use the CSR reputation scores for the top 100 most socially responsible global companies provided by the RepTrak Database as a measure of CSRR. Board diversity measures are calculated for gender, ethnicity and education to measure their impact on social reputation. The sample for this study consists of 146 observations for the period 2013–2017.FindingsThe authors find a significant and positive relation between having a combination of women and ethnically diverse members on the board and firms' CSRR. The authors also find a significant positive effect on CSRR when the board is composed of women and educationally diverse members.Research limitations/implicationsBoard diversity characteristics continue to impact organizations' decision-making processes and their involvement in CSR activities as public stakeholders demand greater representation of females and minorities on the board. Because research on board diversity is in its infancy, the authors urge scholars to continue to investigate the impact board diversity has on an organization's motivation to be socially responsible as well as how it affects their CSRR.Practical implicationsThe findings of this study highlight the importance stakeholders place on an organization's social responsibility reputation and the positive effects of board diversity in managing their CSRR.Social implicationsThe findings provide evidence that the composition of the board can influence a company's engagement in CSR activities and their CSRR as perceived by its stakeholders.Originality/valueThis study contributes to the CSR literature by introducing the concept of CSRR. To the best of the authors' knowledge, this study also extends research in the diversity literature by examining the relationship between board diversity variables and an organization's CSRR. The findings highlight the importance of having a diverse board composed of ethnically and educationally varied individuals and provide evidence of a link between organizations' involvement in socially responsible activities and their CSRR.