Understanding corporate tax responsibility: a systematic literature review

Purpose This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action. Design/methodology/approach The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books. Findings The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement. Practical implications The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour. Social implications Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society. Originality/value This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field

Stakeholder Value Creation: Comparing ESG and Value Added in European Companies

In recent years, a renewed interest in value creation for stakeholders has been witnessed in different contexts. Different tools have been proposed to try to grasp and measure such value(s) but, in many cases, the main perspective remains that of the shareholders. To contribute to the field of research that aims to discuss novel ways of thinking about value creation measurement, this paper addresses the relationship between ESG (Environmental, Social, and Governance) ratings and Value Added, as proxies of value creation and distribution for stakeholders. In particular, we consider whether ESG ratings are able to capture companies that are characterized by their capacity for generating higher Value Added for stakeholders. Our analysis uses the frontier methodology combined with means comparison. Data from 2018 were downloaded from EIKON, for all companies within the Euro zone and for all sectors (1932 companies, of which 399 held an ESG rating, compared with 1533 without ESG analysis). Our analysis reveals that, although ESG is theoretically considered a good social responsibility proxy, ESG indices cannot be used as an indicator of value creation for stakeholders but, rather, must be considered as only one of the components. This implies a need to review the limitations of ESG ratings and establish that the relevant indices are not suitable for use in universal or absolute decision-making.This research was funded by the University of Bergamo (Italy) Programma STaRs “Stars Supporting Talented Researchers”—Azione 2: “Grants for Visiting Professor and Scholar Incoming”—2018 and by the University of the Basque Country (UPV/EHU), grant number US20/11

CSR and related terms in SME owner-managers' mental models in six European countries: national context matters

As a contribution to the emerging field of corporate social responsibility (CSR) cognition, this article reports on the findings of an exploratory study that compares SME owner–managers’ mental models with regard to CSR and related concepts across six European countries (Belgium, Italy, Norway, France, UK, Spain). Utilising Repertory Grid Technique, we found that the SME owner–managers’ mental models show a few commonalities as well as a number of differences across the different country samples. We interpret those differences by linking individual cognition to macro-environmental variables, such as language, national traditions and dissemination mechanisms. The results of our exploratory study show that nationality matters but that classifications of countries as found in the comparative capitalism literature do not exactly mirror national differences in CSR cognition and that these classifications need further differentiation. The findings from our study raise questions on the universality of cognition of academic management concepts and warn that promotion of responsible business practice should not rely on the use of unmediated US American management terminology

Stakeholder Value Creation: Comparing ESG and Value Added in European Companies

In recent years, a renewed interest in value creation for stakeholders has been witnessed in different contexts. Different tools have been proposed to try to grasp and measure such value(s) but, in many cases, the main perspective remains that of the shareholders. To contribute to the field of research that aims to discuss novel ways of thinking about value creation measurement, this paper addresses the relationship between ESG (Environmental, Social, and Governance) ratings and Value Added, as proxies of value creation and distribution for stakeholders. In particular, we consider whether ESG ratings are able to capture companies that are characterized by their capacity for generating higher Value Added for stakeholders. Our analysis uses the frontier methodology combined with means comparison. Data from 2018 were downloaded from EIKON, for all companies within the Euro zone and for all sectors (1932 companies, of which 399 held an ESG rating, compared with 1533 without ESG analysis). Our analysis reveals that, although ESG is theoretically considered a good social responsibility proxy, ESG indices cannot be used as an indicator of value creation for stakeholders but, rather, must be considered as only one of the components. This implies a need to review the limitations of ESG ratings and establish that the relevant indices are not suitable for use in universal or absolute decision-making

Family members' salience in family business : an identity-based stakeholder approach

The paper builds on the stakeholder salience framework and applies a social identity approach to explain family firm dynamics and how these could impact on family firm governance and ethics. In particular, we consider the family as the main stakeholder for family firms and we refer to the recent approaches to stakeholder theory based on 'names-and-faces' and on social identity to focus on family members at the individual and organizational level. Family businesses offer an opportunity to study stakeholder salience in settings with multiple logics. Our paper acknowledges how the attributes of legitimacy, power and status, for family business members, can derive from three different institutional settings (family, business and local community) and how these attributes are assigned and gained by family members on the basis of the stakes they put (or could put) on the business. From the analysis of these dynamics specific ethical considerations emerge

A violência contra a mulher na perspectiva de policiais militares: espaço para a promoção da saúde = The violence against women from the perspective of police officers: a gap to health promotion

Trata-se de uma pesquisa qualitativa desenvolvida na cidade de Concórdia, Estado de Santa Catarina, com 10 policiais militares e com o objetivo de analisar a concepção de violência contra a mulher na perspectiva dos mesmos. Os dados foram coletados através de entrevista semi-estruturada e analisados com a técnica do Discurso doSujeito Coletivo – DSC. Os discursos expressam os motivos da violência, a concepção dos policiais sobre ela e por que a mulher não denuncia o agressor. O álcool é apontado como o principal motivo da violência, bem como a cultura machista e o descumprimento dasobrigações femininas pela mulher. A análise revela que a mulher não denuncia a violência sofrida principalmente por dependência financeira, medo de sofrer nova violência, vergonha e esperança que o companheiro mude de atitude. Família e violência ainda permanecemcomo questões de âmbito privado.<br><br>This qualitative research was developed at Concórdia, state of Santa Catarina, Brazil, with 10 police officers. It aimed to analyze the conception of violence against women from their perspective. The data was collected through a semi-structured interview and analyzed with the Collective Subject Speech technique – DSC. The speeches expressed the reasons of violence, the participants’ conception of it and why women do not denounce the aggressor. The alcohol, the male chauvinist culture and the non-execution of female obligations were pointed out as reasons to violence. Data analysis revealed that women do not denounce mainly because of financial dependence, fear of suffering more violence, for being ashamed and for hope in the partners’ change of attitude. Family and violence still remain considered as private issues

<b>A violência contra a mulher na perspectiva de policiais militares: espaço para a promoção da saúde</b> - DOI: 10.4025/actascihealthsci.v29i1.100

Trata-se de uma pesquisa qualitativa desenvolvida na cidade de Concórdia, Estado de Santa Catarina, com 10 policiais militares e com o objetivo de analisar a concepção de violência contra a mulher na perspectiva dos mesmos. Os dados foram coletados através de entrevista semi-estruturada e analisados com a técnica do Discurso do Sujeito Coletivo – DSC. Os discursos expressam os motivos da violência, a concepção dos policiais sobre ela e por que a mulher não denuncia o agressor. O álcool é apontado como o principal motivo da violência, bem como a cultura machista e o descumprimento das obrigações femininas pela mulher. A análise revela que a mulher não denuncia a violência sofrida principalmente por dependência financeira, medo de sofrer nova violência, vergonha e esperança que o companheiro mude de atitude. Família e violência ainda permanecem como questões de âmbito privado

Ethical (SRI) funds in Italy: a review

In the past few years, investors from different European countries have become increasingly interested in the new opportunities that socially responsible investing (SRI) can offer. Empirical research into this subject has often assumed as ‘given’ the meaning attributed to the terms ‘ethical’ or ‘socially responsible’, thus concentrating more on other elements (particularly financial performance). This paper, through the analysis of the characteristics of ethical funds traded in Italy, investigates the possible contents that the terms ‘ethical’ and/or ‘socially responsible’ can assume in practice, with particular attention to the underlying values and to how these values are integrated into the selection process. This analysis brings to light the impressive variety of ethical funds traded in Italy. In particular, it reveals the ‘Italian model’, whose distinguishing characteristics seem to be the following: recentness of issue, options for charitable donations, almost exclusive use of screening strategies, use of ‘best in class’ and ‘minimum tolerance quota’ indications, preference for ethical indices, application of commissions no higher than the national average, presence of ethical committees and the utilization of consulting or rating agencies