Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour (CSR, Sustainability, Ethics & Governance)

✍ Scribed by Manuel Castelo Branco

• Publisher: Springer
• Year: 2021
• Tongue: English
• Leaves: 137
• Category: Library

✦ Synopsis

This book introduces in an accessible way how CSR and its reporting are being used to address problems of corruption and tax evasion or tax avoidance. It discusses the efforts, both of organizations and governments to integrate these issues into CSR practices and the developments that have occurred at the levels of national and international legislation. The book analyses governments efforts to compel or try to induce companies to have practices more in line with what is expected of them in terms of combating corruption and paying their fair share. The book is suitable for students of CSR and Business Ethics, practitioners and researchers on CSR and corporate issues.

✦ Table of Contents

Preface
Contents
Abbreviations
List of Figures
List of Tables
Chapter 1: Introduction
1.1 Background
1.2 Scope and Aims
1.3 Structure
References
Part I: Contextualising Corporate Social Responsibility
Chapter 2: The Economy, Ethics, and Development
2.1 The Economy
2.2 Ethics
2.3 Development
References
Chapter 3: The Corporation
3.1 The Dominant Theories of the Corporation
3.2 The Collaboration Theory of the Corporation
3.3 The Corporation as a Political Actor
References
Chapter 4: Corporate Social Responsibility
4.1 Defining CSR
4.2 Theories of the Corporation and CSR
4.3 Main CSR Voluntary Instruments and Legislation
4.4 The Importance of Non-financial Reporting
References
Part II: The Fight Against Corruption and Tax Behaviour as Corporate Social Responsibility Issues
Chapter 5: The Fight Against Corruption
5.1 Some Problems Pertaining to the Definition and Measurement of Corruption
5.1.1 Definition
5.1.2 Measurement
5.2 Why Corruption Matters?
5.3 The Fight against Corruption Within the Framework of Corporate Social Responsibility
5.3.1 Arguments for CSR Anti-corruption
5.3.2 The Fight Against Corruption in CSR Instruments and Legislation
5.3.3 Some Evidence Regarding Anti-corruption Reporting
References
Chapter 6: Corporate Tax Behaviour
6.1 The Role of Corporate Taxation in Modern Societies
6.2 Corporate Tax Behaviour
6.3 Consequences of Irresponsible Corporate Tax Behaviour
6.4 Responsible Tax Behaviour Within the Framework of Corporate Social Responsibility
6.4.1 CSR and Responsible Tax Behaviour
6.4.2 Tax Behaviour in CSR Instruments and Legislation
The European Union Approach to Tax Transparency
The OECD Guidelines for Multinational Enterprises
The United Nations Global Compact
ISO 26000
The GRI Standards
Other Relevant Instruments
6.4.3 Some Evidence on Tax Transparency
References
Chapter 7: Final Remarks
7.1 Corruption, Taxation, and Corporate Political Activity
7.2 Institutional Corruption
7.3 Concluding Comments
References