TAX PLANNING AND PRACTICES OF CORPORATE SOCIAL RESPONSIBILITY
نویسندگان
چکیده
منابع مشابه
Corporate Social Responsibility, Stocks Prices and Tax Policy
We model a capital market in which some proportion of investors get utility from owning firms that undertake spending on corporate social responsibility (CSR). We also assume different categories of firms: those with good CSR fundamentals and those with poor CSR fundamentals. We develop an equilibrium in which investors’ CSR considerations influence their financial portfolio decisions, influenc...
متن کاملInformation Management Models for Corporate Social Responsibility Practices
This paper reports the initial conclusions of a research in progress that investigates the role of information technology (IT) in facilitating the implementation of social responsibility agendas in contemporary organizations. The project’s main goal is to produce relevant and actionable knowledge related to how IT can support socially responsible corporate projects. The intensive use of IT appl...
متن کاملIndividual and Corporate Social Responsibility
Individual and Corporate Social Responsibility Society’s demands for individual and corporate social responsibility as an alternative response to market and distributive failures are becoming increasingly prominent. We first draw on recent developments in the “psychology and economics” of prosocial behavior to shed light on this trend, which reflects a complex interplay of genuine altruism, soc...
متن کاملEthics and Corporate Social Responsibility
The ethics we find in companies contains the same elements as the ethics in the socio-economic context in which they operate. The aspirations and ethical levels of companies operating in certain countries differ substantially from those of companies operating in other areas, where the defence of the environment, social welfare, human rights, cooperation, assistance are expected and offered to a...
متن کاملSpeaking of Corporate Social Responsibility
We argue that the language spoken by corporate decision makers influences their firms’ social responsibility and sustainability practices. Linguists suggest that obligatory future-time-reference (FTR) in a language reduces the psychological importance of the future. Prior research has shown that speakers of strong FTR languages (such as English, French, and Spanish) exhibit less future-oriented...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Revista Contabilidade e Controladoria
سال: 2012
ISSN: 1984-6266
DOI: 10.5380/rcc.v4i3.28768