Corporate Social Responsibility in Law and Policy

Ward, Halina

doi:10.4337/9781848443792.00005

Cited by 10 publications

(6 citation statements)

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“…It can be argued that the CSR agenda is largely shaped by Northern actors, whereas there is a clear lack of participation/integration of developing country actors (see e.g. Utting 2001, Fox et al 2002, Ward & Fox 2002, Fox 2004, Ward 2004). In their analysis of CSR in Argentina, Newell & Muro (2006: 64) conclude that ‘MNCs are the key drivers and respondents [of CSR].…”

Section: Csr and Developmentmentioning

confidence: 99%

Beyond compliance – below expectations? CSR in the context of international development

Barkemeyer

2009

Business Ethics: A European Review

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In this paper, the results of an empirical analysis of a set of 416 descriptive case studies published by corporate members of the UN Global Compact are presented. Although these cases cannot be viewed as representative of the Compact itself or of corporate social responsibility (CSR) and development in general, they can illustrate which kinds of projects are deemed appropriate as best practice examples among Compact members, and therefore indicate the direction, in which predominantly voluntary and business-led CSR might at best be evolving. To help contextualize the analysis, the paper starts with a brief overview of recent academic work on the strengths and limitations of CSR in the light of international development, followed by the empirical analysis of Compact case studies. The results raise doubts regarding the general suitability of contemporary CSR initiatives to tackle some of the most pressing developmental challenges. Instead, only certain topics are commonly addressed, while a number of issues such as anti-corruption measures or labour rights are underrepresented in the case study sample. Regarding the target regions of the best practice examples, the majority is reported on activities based in OECD countries and a small number of emerging markets such as South Africa, India or China, while neglecting other regions such as sub-Saharan Africa (excluding South Africa). From a European Union policy perspective, these results indicate that there is a role to play for the state in order to create a better fit between CSR agendas and the actual developmental needs in the South.

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Section: Csr and Developmentmentioning

confidence: 99%

Beyond compliance – below expectations? CSR in the context of international development

Barkemeyer

2009

Business Ethics: A European Review

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“…Here, there is a role to play for -both in-house and externaltax advisers who have a relationship of trust with their clients, for example by making 'a clear commercial case for responsible behaviour based on evidence of a "business case" for CSR'. 128 Tax adviser Van Eijsden indeed provides a business case to include tax as a corporate responsibility issue. 129 It follows that tax advisers should make sure that the corporation's tax practice is aligned with its CSR strategy.…”

Section: Mncs Engaging In Csrmentioning

confidence: 99%

The Integrity of the Tax System after BEPS: A Shared Responsibility

Gribnau¹

2017

Erasmus Law Review

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The international tax system is the result of the interaction of different actors who share the responsibility for its integrity. States and multinational corporations both enjoy to a certain extent freedom of choice with regard to their tax behaviour -which entails moral responsibility. Making, interpreting and using tax rules therefore is inevitably a matter of exercising responsibility. Both should abstain from viewing tax laws as a bunch of technical rules to be used as a tool without any intrinsic moral or legal value. States bear primary responsibility for the integrity of the international tax system. They should become more reticent in their use of tax as regulatory instrument -competing with one another for multinationals' investment. They should also act more responsibly by cooperating to make better rules to prevent aggressive tax planning, which entails a shift in tax payments from very expert taxpayers to other taxpayers. Here, the distributive justice of the tax system and a level playing field should be guaranteed. Multinationals should abstain from putting pressure on states and lobbying for favourable tax rules that disproportionally affect other taxpayers -SMEs and individual taxpayers alike. Multinationals and their tax advisers should avoid irresponsible conduct by not aiming to pay a minimalist amount of (corporate income) taxes -merely staying within the boundaries of the letter of the law. Especially CSR-corporations should assume the responsibility for the integrity of the tax system.

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“…The relevant literature states that secrecy/confidentiality that the lawyers owe and provide to their clients may be subject to a twofold analysis, namely both as a right and as an obligation to safeguard society's core values (Ward 2005). As such, the decision to withhold (or to disclose) confidential information might be the subject of a national or European specific provision, while generally, a lawyer must follow a client's instruction to withhold information (Wolski 2013).…”

Section: Introductionmentioning

confidence: 99%

The Professional Conflict Pertaining to Confidentiality—The Obligation of Disclosure for Intermediaries of Financial Transactions

Tofan,

Arseni

2023

Laws

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The present study aims at providing an overview of the international, European, and national legal frameworks relating to the obligation of intermediaries of financial transactions to report to tax authorities, and the professional secrecy which applies to their professions, as well as the conflict between the two. The authors address these topics from theoretical and jurisprudential perspectives, both at national and European levels, using doctrinaire, documentary, and comparative approaches. The analyses pointed out that the focus is placed on lawyer–intermediaries’ activities and liabilities when their activity is covered by confidentiality and legal privilege. Specific attention was revealed to be necessary when the conditions under which an exemption from the reporting obligation applies, and the particularities of the effects of the regulation in these scenarios. The topic of observing the legal framework and solving the possible conflicts generated by the divergent regulation of the law enforced has been the subject matter of recent European case laws that impact all the legal systems of the European Union’s member states, which has necessitated an examination of the hierarchy of law systems within the European Union member states and to emphasize the practical jurisprudential effects.

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Corporate Social Responsibility in Law and Policy

Cited by 10 publications

References 0 publications

Beyond compliance – below expectations? CSR in the context of international development

Beyond compliance – below expectations? CSR in the context of international development

The Integrity of the Tax System after BEPS: A Shared Responsibility

The Professional Conflict Pertaining to Confidentiality—The Obligation of Disclosure for Intermediaries of Financial Transactions

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