Business Ethics, Corporate Social Responsibility and Taxation – Chinese Policy and Practice

International organisations, corporations and governments, including the Chinesegovernment, have come to support both the concepts of the responsibility of businessenterprises to adopt and implement codes of corporate social responsibility (‘CSR’),and of the need for businesses to act in an ethical fashion. Thus, in China, thegovernment and its agencies, including the Chinese stock exchanges, activelyencourage the adoption by Chinese corporations of codes of social responsibility andthe conduct of business in compliance with standards of social and business ethics.Chinese regulatory requirements in relation to ethical conduct and the implementationof principles of social responsibility for enterprise and corporations are specificallyextended to the operations of Chinese companies, both state-owned and private,outside China. The content and substance of ethical conduct in the business contextand the relationship of ethics to concepts of corporate or enterprise socialresponsibility is, however, difficult to define. One aspect which is of increasinginterest is the relationship between corporate ethical responsibilities, CSR andtaxation. The purpose of this article is to look at the international and Chineseconcepts of ethics and CSR, primarily as manifested in Chinese legislation andregulation, with a focus on the role of tax and tax policy in requirements relating tobusiness ethics and social responsibilit

Principles of contemporary corporate governance, 2nd edition

'Principles of Contemporary Corporate Governance, Second Edition' provides a concise presentation of vital topics and emerging themes in corporate governance within the private sector, while maintaining the key elements of the successful first edition. This definitive book not only exposes the fundamental principles of corporate governance, it builds upon them by illustrating how they are applied. It includes several prominent case studies, and directors' duties and liability are illustrated by drawing on the most recent Australian court cases. Although grounded in Australian corporate governance, the book will appeal to practitioners and students of law and business management internationally. Principles of corporate governance are explicated for readers in all jurisdictions, with specific reference to the Global Financial Crisis (GFC) and the implications for corporate governance developments in the future