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International Corporate Social Responsibility
"At present, Corporate Social Responsibility (CSR) for some may not be more than an attitude. Can it be more? What degree of commitment can we reasonably expect of corporations in the struggle to eradicate poverty, promote human rights, halt climate change and reverse ongoingenvironmental destruction? It is not a question of power; more than half of the worlds top 100 economies are corporations, not nation-states. Whatever can be done to "fix" the world's problems, corporations are in the best position to do [it]."--Back cover.
Corporate Social Responsibility
The current theory of corporate social responsibility (CSR) is developing along three interwoven lines - oral, social, and environmental. Although everybody recognizes that although CSR is of growing concern in a globalized economy, it being at the top of the board of director's agenda and also good for business, there is no sign of consensus on its rules, structures, or procedures. Now, this collection of essays by leading jurists, businesspeople, and academics takes a giant step toward a more cohesive and durable set of principles that can contribute to a cleaner environment and a better society while respecting and protecting the interests of all stakeholders.
Handbook on the Economics of Philanthropy, Reciprocity and Social Enterprise
The recent era of economic turbulence has generated a growing enthusiasm for an increase in new and original economic insights based around the concepts of reciprocity and social enterprise. This stimulating and thought-provoking Handbook not only encourages and supports this growth, but also emphasises and expands upon new topics and issues within the economics discourse. Original contributions from key international experts acknowledge and illustrate that markets and firms can be civilizing forces when and if they are understood as expressions of cooperation and civil virtues. They provide an illuminating discourse on a wide range of topics including reciprocity, gifts and the civil econom...
Permanent Establishments
Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. Groundbreaking developments have reshaped the face of the classical PE concept during the year 2017. Following action item no. 7 of the Anti-BEPS efforts of G20 and OECD, the OECD has presented the Multilateral Instrument (MLI) on Base Erosion and Profit Shifting in Ju...
Human Rights and Business
This book addresses the ever more urgent question as to whether individuals, indigenous peoples or other vulnerable groups should be entitled to remedies under international law for violations of their human rights by transnational corporations.
The Importance of Codes of Ethics: Examination of the Need of Business Ethics and the Efficient Usage of Codes of Ethics for Good Corporate Governance
The purpose of this paper is to analyse the importance of ethics in today’s business. The concept of business ethics, which has been debated since the beginnings of trade, seems to be an oxymoron and the attention this controversial topic drew increased strongly in the last years. The changing relationships between the legislative role of governments and the regulations by businesses emphasize the important role of enterprises in the global economy. In this paper, the change in business ethics and their main impacts will be discussed as well as the influence of codes of ethics as an instrument of business ethics.
The Independence of Lawyers
This book contains the proceedings of a conference, organised by the Council of Europe and held in France in February 2002, to discuss a number of challenges relating to the independence of the legal profession, including problems arising from the development of the internet and electronic networks, the financial independence of lawyers linked with legal aid, and the independence of bar associations and their relationship with public authorities.
Company Law
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International Corporate Social Responsibility
Corporations and law firms want to keep up-to-date with the wide range of initiatives and codes of practice on CSR, and with policies being used by other companies. The book is divided into four sections as follows. 1. Trends in CSR This includes trends in different jurisdictions and areas which may be subject to legislation rather than ""soft law"". 2. Multinational Initiatives This includes coverage of source materials including codes of practice published by organisations such as the UN, the ICC, the OECD, the Global Reporting Initiative and various financial instituti.
