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Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens

Preuss, Lutz

Journal of Business Ethics, Sep 2012, Vol.110(1), pp.1-14 [Tạp chí có phản biện]

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Nhan đề:
Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens
Tác giả: Preuss, Lutz
Chủ đề: Studies ; Tax Havens ; Offshore Banking ; Experimental/Theoretical ; Social Responsibility ; Organizational Behavior ; Regulation
Là 1 phần của: Journal of Business Ethics, Sep 2012, Vol.110(1), pp.1-14
Mô tả: In contrast to the recent rise to economic importance of offshore finance centres (OFCs), the topic of taxation has so far created little interest among scholars of corporate social responsibility (CSR). This paper makes two contributions to addressing this lacuna. Applying a range of influential normative theories of ethics, it first offers an ethical evaluation of tax havens. Second, the paper examines what use large firms that are headquartered in two OFCs--Bermuda and the Cayman Islands--make of formal CSR tools. The emerging duplicity in tax haven-based companies professing social responsibility highlights once more the political nature of CSR, where at least some firms and/or industries can successfully limit government power to enact regulation as well as shape the discourse around CSR. The study of CSR in OFC-based firms thus calls into question the usefulness of the often quoted definition of CSR as going beyond the law.[PUBLICATION ]
Ngôn ngữ: English
Số nhận dạng: ISSN: 01674544 ; E-ISSN: 15730697 ; DOI: 10.1007/s10551-012-1456-6

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