‘The Elephant in the Room’: Corporate Tax Avoidance &amp; Business and Human Rights

Darcy, Shane

doi:10.1017/bhj.2016.23

Cited by 26 publications

(14 citation statements)

References 30 publications

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“…Corporate tax behaviour has developed into a high-profile issue of global public policy [27]. Scholars have been concerned about the impact of corporate tax aggressiveness and evasion in the midst of increasing CSR and sustainability disclosures [9,22,28].…”

Section: Literature Reviewmentioning

confidence: 99%

Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future

Issah

Rodrigues

2021

Sustainability

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Using data from 2003 to 2020, this study uses a scientometric approach to investigate the nexus between Corporate Social Responsibility (CSR) and corporate tax aggressiveness research. The objective is to identify under-explored regions, variables, citation patterns, theories, and unexplored topics in the body of knowledge to establish trends in publications on issues about corporate social responsibility and corporate tax aggressiveness. In addition, the study also considers publication journal areas of focus. Research linking CSR and tax avoidance using VOSviewer and triangulating with CiteSpace, by way of approach, is not found in the literature. The findings suggest that CSR and corporate tax aggressiveness researchers do not use far-reaching relevant theories and applicable findings from studies beyond their clusters. Another finding is that African countries remain under-explored due to the absence of institutional representation and an adequate number of investigators regarding CSR and corporate tax aggressiveness research. Finally, the study reveals a number of research topics to be explored. Governments, particularly in developing economies, should create policies that define taxes as part of an entity’s CSR narrative to enhance transparency and legitimacy. In addition, the study is of immense significance to master and PhD students since it provides an agenda for future research.

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Section: Literature Reviewmentioning

confidence: 99%

Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future

Issah

Rodrigues

2021

Sustainability

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“…Rather, the full cycle of products, processes and services of business must be designed and carried out with the aim of contributing to staying within planetary boundaries and to securing the social foundation for people and communities across global value chains. This includes issues such as paying living wages and not undermining the economic bases of welfare states, whether they are well-established or weak [59].…”

Section: Replacing Shareholder Primacy With Corporate Sustainabilitymentioning

confidence: 99%

Sustainable Value Creation Within Planetary Boundaries—Reforming Corporate Purpose and Duties of the Corporate Board

Sjåfjell

2020

Sustainability

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Business, and the dominant legal form of business, that is, the corporation, must be involved in the transition to sustainability, if we are to succeed in securing a safe and just space for humanity. The corporate board has a crucial role in determining the strategy and the direction of the corporation. However, currently, the function of the corporate board is constrained through the social norm of shareholder primacy, reinforced through the intermediary structures of capital markets. This article argues that an EU law reform is key to integrating sustainability into mainstream corporate governance, into the corporate purpose and the core duties of the corporate board, to change corporations from within. While previous attempts at harmonizing core corporate law at the EU level have failed, there are now several drivers for reform that may facilitate a change, including the EU Commission’s increased emphasis on sustainability. Drawing on this momentum, this article presents a proposal to reform corporate purpose and duties of the board, based on the results of the EU-funded research project, Sustainable Market Actors for Responsible Trade (SMART, 2016–2020).

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“…112 Tax avoidance reduces the ability of states to protect rights. 113 Magdalena Sepúlveda Carmona, as UNSR on extreme poverty and human rights, states that tax avoidance breaches the responsibility to respect, 'insofar as [it has] a negative human rights impact'. 114 Tax avoidance is a good example of corporate power over human rights Financialization in the Housing Sector: A Human Right to Adequate Housing For All' (2020) 38:2 Netherlands Quarterly of Human Rights 9. because while it is not a direct breach of a specific human rights rule it provably weakens the socio-economic base needed to protect human rights with inevitable, severe consequences for human rights realization.…”

Section: B Power Over Materialitiesmentioning

confidence: 99%

Corporate Power over Human Rights: An Analytical Framework

Birchall¹

2020

Bus. and hum. rights j.

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This paper presents an original framework designed to systematize understanding of corporate power over human rights. The framework disaggregates four sites of this power: corporations have direct power over individuals’ human rights, power over the materialities of human rights, power over institutions governing human rights, and power over knowledge around human rights. This disaggregation is derived primarily from the work of Barnett and Duvall and focuses on the effects of corporate activity rather than the Weberian understanding of power as the ability to achieve desired outcomes. The framework captures a broad set of corporate acts based on their (potential) harm to human rights. It is argued that understanding business and human rights through the lens of power can help to advance a more comprehensive account of business impacts on human rights.

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‘The Elephant in the Room’: Corporate Tax Avoidance & Business and Human Rights

Cited by 26 publications

References 30 publications

Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future

Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future

Sustainable Value Creation Within Planetary Boundaries—Reforming Corporate Purpose and Duties of the Corporate Board

Corporate Power over Human Rights: An Analytical Framework

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