Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour

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.

Analyzes the connection between corporate social responsibility, corruption and tax behavior Discusses recent efforts to integrate these issues in national and international legislation Examines government efforts to induce better corporate compliance

Auteur

Manuel Castelo Branco is an associate professor at the School of Economics and Management of the University of Porto, Portugal. He is also a researcher at CEF.UP and OBEGEF. His research interests are primarily in the areas of corporate social responsibility and its reporting, corporate corruption, corporate tax behaviour, non-financial reporting, and accounting and the public interest. His teaching focus is in the areas of accounting and CSR. His academic work has been published in journals such as the Accounting, Auditing & Accountability Journal, the British Accounting Review, the Journal of Business Ethics, and the Journal of Cleaner Production.

Contenu
Introduction.- Part I: Contextualising corporate social responsibility.- The economy, ethics, and development.- The corporation.- Corporate social responsibility.- Part II: The fight against corruption and tax behaviour as corporate social responsibility issues.- The fight against corruption.- Corporate tax behaviour.- Final remarks.