CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic)最新文献_第2页

Corporations 公司

CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic) Pub Date : 2018-07-09 DOI: 10.4324/9781315267623-18

Perry Dane

{"title":"Corporations","authors":"Perry Dane","doi":"10.4324/9781315267623-18","DOIUrl":"https://doi.org/10.4324/9781315267623-18","url":null,"abstract":"This essay on Corporations is a chapter in an upcoming volume on economic theology edited by Stefan Schwarzkopf. The secular study of corporations has long regularly focused on three sets of concerns: (1) Is the idea of corporate “personhood” only a convenient shorthand for a complex set of relationships among human beings or are corporations in some important sense “real entities” with rights, duties, interests, or even intentions of their own? (2) How do the various aspects of corporate personhood differ from the qualities of human personhood? (3) What are the proper purposes or missions of for-profit and not-for-profit corporations? This essay examines these perennial questions through a distinctive theological lens. It considers, among other topics, doctrines in Jewish and Islamic law about the religious meaning of secular corporations, debates about the spiritual worth and moral responsibilities of for-profit corporations, and ideas in several faith traditions about the ontological status of religious communities. The essay also discusses the role of the fraught idea of “idolatry” in conversations about corporations. And it ends by looking to Buddhist philosophy, contemporary neurological research, and secular theories of public choice and group decision-making to question the reigning assumption that there is a fundamental difference between “natural persons” such as human beings and “artificial persons” such as corporations.","PeriodicalId":201560,"journal":{"name":"CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129748479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Socially Responsible Investment 社会责任投资

CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic) Pub Date : 2018-05-22 DOI: 10.2139/ssrn.3183141

Julia M. Puaschunder

{"title":"Socially Responsible Investment","authors":"Julia M. Puaschunder","doi":"10.2139/ssrn.3183141","DOIUrl":"https://doi.org/10.2139/ssrn.3183141","url":null,"abstract":"As of today social responsibility has emerged into an en vogue topic for corporate executives, governmental officials, international public servants and stakeholder representatives. Due to globalization, worldwide business mergers, but also as for international deficiencies beyond the scope of nation states; the call for Corporate Social Responsibility (CSR) and Socially Responsible Investment (SRI) has reached unprecedented momentum. In the wake of the 2008 financial crisis, corporate social misconduct and financial fraud have steered consumers and investors to increasingly pay attention to democracy and social responsibility within market systems. Current stakeholder pressure addresses social responsibility of market actors and information disclosure of corporate and financial conduct. Legislative reforms enhance the accountability of financial market operations. With the era of liberalization being halted by the 2008 financial crisis, the reinterpretation of the public-private sector roles in providing social services has leveraged social responsibility into a pressing topic of debate. The renaissance of attention to responsibility as a prerequisite for the functioning of economic systems portrays CSR and SRI as windows of opportunity to re-establish trust in fallible market systems.","PeriodicalId":201560,"journal":{"name":"CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic)","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129243284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Governing the Void between Stakeholder Management and Sustainability 治理利益相关者管理与可持续性之间的空白

CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic) Pub Date : 2018-01-17 DOI: 10.1108/S0742-332220180000038010

Michael L. Barnett, I. Henriques, B. Husted

{"title":"Governing the Void between Stakeholder Management and Sustainability","authors":"Michael L. Barnett, I. Henriques, B. Husted","doi":"10.1108/S0742-332220180000038010","DOIUrl":"https://doi.org/10.1108/S0742-332220180000038010","url":null,"abstract":"Abstract \u0000In this chapter, we explain why firms selectively responding to the most powerful, legitimate, and urgent demands of their stakeholders will not bring about sustainability and offer suggestions on what we should do in light of this shortcoming. Sustainability issues tend to be wicked problems that require cooperation across parties and over time to define and resolve. Stakeholder pressures can bring sustainability to the fore, but government intervention is necessary to drive meaningful action to resolve such issues. Without government intervention, self-interested stakeholders can pressure firms to move away from the complex, long-term challenges of wicked problems. Yet, stakeholder pressure is also necessary, as without it, industries may self-regulate in self-serving ways. Our analysis thus suggests that collaboration between business, government, and other stakeholders is necessary to resolve the wicked problems of sustainability. We therefore urge the stakeholder literature to move beyond its libertarian underpinnings by (re)incorporating government into models of effective corporate governance.","PeriodicalId":201560,"journal":{"name":"CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114406285","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 27

Comparing the Implementation of the EU Non-Financial Reporting Directive 比较欧盟非财务报告指令的实施

CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic) Pub Date : 2017-11-28 DOI: 10.2139/SSRN.3083368

Claire Jeffwitz, F. Gregor

{"title":"Comparing the Implementation of the EU Non-Financial Reporting Directive","authors":"Claire Jeffwitz, F. Gregor","doi":"10.2139/SSRN.3083368","DOIUrl":"https://doi.org/10.2139/SSRN.3083368","url":null,"abstract":"The paper analyses the implementation of the EU Non-Financial Reporting Directive in four European Member States: UK, Germany, France and Italy. \u0000The first part reviews the main trends, key differences and potential difficulties or unexpected consequences of the Directive. The paper then explores in more detail key substantive elements of the Directive, and how these have been dealt with by each of the surveyed states. This section includes an overview of the scope and format, environmental, social and governance (ESG) factors to report on, the information to be provided, the notion of materiality, the verification process, the basis of reporting and the consequences of non-compliance. The paper also presents a comparative table and comprehensive analysis of the domestic transpositions of each of the four countries under review. \u0000The Directive provides the first comprehensive framework for ESG reporting at the EU level but gives considerable leeway to Member states in the transposition process. Whilst generally the new EU-wide legislation has been a positive step, there are a number of gaps in the Directive itself, which have not been adequately addressed in the implementing legislation.","PeriodicalId":201560,"journal":{"name":"CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic)","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126378674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 27

Supporting Vulnerable Households to Achieve Their Housing Goals: The Role of Impact Investment 支持弱势家庭实现住房目标:影响力投资的作用

CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic) Pub Date : 2017-11-24 DOI: 10.18408/AHURI-821031

R. Heaney, Paul R Flatau, Kristy Muir, G. North, Libby Ward-Christie, Eileen A. Webb, Kaylene Zaretzky

引用次数: 3

Political Costs and Corporate Tax Avoidance: Evidence from Sin Firms 政治成本与企业避税:来自罪恶公司的证据

CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic) Pub Date : 2017-07-09 DOI: 10.2139/ssrn.3034635

Cong Wang, R. Wilson, Shuran Zhang, H. Zou

{"title":"Political Costs and Corporate Tax Avoidance: Evidence from Sin Firms","authors":"Cong Wang, R. Wilson, Shuran Zhang, H. Zou","doi":"10.2139/ssrn.3034635","DOIUrl":"https://doi.org/10.2139/ssrn.3034635","url":null,"abstract":"The products and services of firms operating in sin industries (alcohol, tobacco, gaming, and firearms) run contrary to social norms and can produce significant negative externalities for society. As such, sin firms are at greater risk of incurring political costs in the form of additional regulation, higher taxes, or capital market intervention if they come under scrutiny for their tax avoidance practices. Because of the nature of their products, regulators and policymakers are likely to face less pushback imposing new regulations or taxes on these firms. Consequently, we hypothesize and find that sin firms exhibit less tax avoidance than non-sin firms, particularly through uncertain and more risky tax avoidance strategies. The negative relationship between the sin firm status and tax avoidance is less pronounced in U.S. firms that accumulate political capital via intensive lobbying activities, or face more financial constraints, and less pronounced in countries where people are more receptive to “sin” products. Exploiting changes in partisan control of the Congress and the White House, difference-in-differences tests show that firearm firms engage in less (more) tax avoidance when the Democrats (Republican) control both the Congress and White House. Overall, we conclude that greater exposure to political costs leads to less tax avoidance for sin firms.","PeriodicalId":201560,"journal":{"name":"CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126465531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 13

The Institutions of Governance. A Framework for Analysis 治理机构。分析框架

CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic) Pub Date : 2017-06-15 DOI: 10.2139/ssrn.2987003

Silvia Sacchetti, I. Catturani

引用次数: 2

Corporate Social Responsibility and Capital Allocation Efficiency 企业社会责任与资本配置效率

CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic) Pub Date : 2017-01-14 DOI: 10.2139/ssrn.3054236

Avishek Bhandari, David Javakhadze

引用次数: 222

Gobernanza del turismo en Antioquia-Colombia (Governance of Tourism In Antioquia-Colombia)

CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic) Pub Date : 2016-12-21 DOI: 10.2139/ssrn.2888567

Claudia Maria Giraldo Velasquez, Ledys López, Julieth Holguín Moná

{"title":"Gobernanza del turismo en Antioquia-Colombia (Governance of Tourism In Antioquia-Colombia)","authors":"Claudia Maria Giraldo Velasquez, Ledys López, Julieth Holguín Moná","doi":"10.2139/ssrn.2888567","DOIUrl":"https://doi.org/10.2139/ssrn.2888567","url":null,"abstract":"Spanish Abstract: A continuacion se describira la gobernanza en Antioquia desde los siguientes aspectos: \u0000 \u0000Que entienden los diferentes actores por gobernanza. Que problemas tiene la gobernanza en el departamento. Algunos actores claves para la gobernanza del departamento, el papel que cumplen y quien toma las decisiones ?Como dificultan los diferentes intereses de los actores la planificacion, desarrollo y gestion del turismo en Antioquia? ?Cuales son los procesos colectivos que se dan para la planificacion, direccion y gestion del turismo en Antioquia y Cuales son las mesas y consejos de negociacion. \u0000 \u0000English Abstract: Governance according to Maria Victoria Cardenas (2013) is a recent concept in political science, only until the 80's is installed as defined so far. \u0000 \u0000This research examined the governance from different aspects and discussions on the subject, taking into account the approach of different authors, from a so-called modern conception, also inquired about governance in the department of Antioquia - Colombia. \u0000 \u0000It was a descriptive exploratory study, with a qualitative approach, where the interview technique was used, focusing the analysis on the actors, their behaviors and their interactions. \u0000 \u0000As initial results, it can be said that for the actors, governance is articulation and collectivity under strategic guidelines of competitiveness. One of the main problems in Antioquia is that at the departmental level there is no alignment with the national level, and each actor is pointing to particular interests. As a general conclusion it can be said that a governance model implies a more detailed knowledge of what the tourism system is; understanding how it is carried to reality, implies a more holistic, more holistic view, where differences, contradictions and the diversity of things that are happening are admitted. Because tourism is a transversal activity, this becomes much more complex.","PeriodicalId":201560,"journal":{"name":"CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129664084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate Entities: Their Ownership, Control, and Purpose 公司实体:其所有权、控制权和目的

CGN: Other Corporate Governance: Social Responsibility & Social Impact (Topic) Pub Date : 2016-09-21 DOI: 10.2139/ssrn.2841875

Lynn A. Stout

引用次数: 4