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  1. Corporate Social Responsibility and Government: The Role of Discretion for Engagement with Public Policy.Jette Steen Knudsen & Jeremy Moon - 2022 - Business Ethics Quarterly 32 (2):243-271.
    We investigate the relationship of corporate social responsibility (CSR) (often assumed to reflect corporate voluntarism) and government (often assumed to reflect coercion). We distinguish two broad perspectives on the CSR and government relationship: thedichotomous(i.e., government and CSR are / should be independent of one another) and therelated(i.e., government and CSR are / should be interconnected). Using typologies of CSR public policy and of CSR and the law, we present an integrated framework for corporate discretion for engagement with public policy for (...)
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  • Corporate Tax Responsibility: Expectations of Implicit and Explicit CSR in the U.K. Media.Francesco Scarpa, Silvana Signori & Andrew Crane - forthcoming - Business and Society.
    Corporations have increasingly been called on to assume responsibilities for paying fairer shares of tax, while, at the same time, governments have been repeatedly urged to develop more effective corporate tax systems to tackle tax avoidance. Therefore, institutional attributions of tax responsibility for companies seem to have features of both explicit and implicit corporate social responsibility (CSR). However, given that we lack a clear understanding of which form or forms of CSR in relation to tax are expected of companies and (...)
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