Las «benefit corporations» norteamericanas

Governance of public corporations : Profits and the public benefit

Until recently, changes in the governance of publicly-owned enterprises could be seen as a move along a spectrum which led inevitably to privatisation. The general rejection of privatisation as a policy, and increasing demands for systems of corporate governance that take account of social interests broader than those encompassed in the maximisation of shareholder value subject to legal and reg...

Multinational corporations.

Multinational Corporations: Corporate Social

The aim of this paper is to identify contribution from MNCs from Australia in Thailand in the form of corporate social responsibility (CSR). The key focus is given to the analysis of CSR activities from MNCs in an effort to fight poverty in Thailand. Secondary data was collected from two MNCs in Thailand. The results of this study identify two key themes: (1) climate change and poverty, and (2)...

U.S. Corporations in Globalization

Valuation of S-Corporations

An S-Corp election can have positive and negative impacts on the valuation of a minority interest in a closely-held company depending on the specific facts pertinent to the company. In the majority of cases, the S-Corp election has a net positive economic impact to the fair market value of a minority interest, but the net effect can vary materially between shareholders of the same company, and ...