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  1. Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior.Lisa Baudot, Joseph A. Johnson, Anna Roberts & Robin W. Roberts - 2020 - Journal of Business Ethics 163 (2):197-215.
    In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate tax behaviors using a sample of large, U.S.-based multinational companies. In addition, we utilize corporate tax controversies to illustrate possibilities for aggressive corporate tax behaviors of high-profile multinationals to become a reputation threat. Finally, we consider whether reputation serves as an accountability mechanism for corporate tax behaviors (...)
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  • The Mechanisms of Chief Executive Officer Characteristics and Corporate Social Responsibility Reporting: Evidence From Chinese-Listed Firms.Xingxin Zhao, Min Wang, Xinrui Zhan & Yunqing Liu - 2022 - Frontiers in Psychology 13.
    Corporate social responsibility strategy hinges largely on the CEO characteristics in the context of an emerging market. Based on a sample of 16,144 firm-year observations obtained from 1,370 unique Chinese-listed firms, which whether voluntarily issue CSR reports over the period 2008–2019, this paper empirically examined the impact of CEO characteristics on the likelihood of issuing CSR reports. We find that CEO age, MBA education, international experience and political ideology consciousness are positively associated with the possibility of issuing CSR reports, while (...)
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  • A Dynamic Review of the Emergence of Corporate Social Responsibility Communication.Nataša Verk, Urša Golob & Klement Podnar - 2019 - Journal of Business Ethics 168 (3):491-515.
    Recent reviews show a rapid increase in the corporate social responsibility communication literature. However, while mapping the literature and the field of CSR communication, they do not fully capture the evolutionary character of this emerging interdisciplinary endeavour. This paper seeks to fill this gap by presenting a follow-up study of the CSR communication literature from a dynamic perspective, which focuses on micro-discursive changes in the field. A bibliometric approach and frame theory are used to examine continuities in the development of (...)
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  • Corporate Citizenship, Social Responsibility, and Sustainability Reports as “Would-be” Narratives.Michel Dion - 2017 - Humanistic Management Journal 2 (1):83-102.
    Corporate citizenship, social responsibility and sustainability reports could be analyzed from a philosophical viewpoint. In this article, we will use Paul Ricoeur’s hermeneutic philosophy to assess the narrativity of such reports. Out of a philosophical viewpoint, our exploratory study analyzes the contents of ten reports: two corporate citizenship reports, three corporate social responsibility reports, and five sustainability reports. Those reports are arising in-time and are thus referring to past corporate events and phenomena. Sometimes such reports introduce a corporate world-dream that (...)
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  • Managing Impressions in the Face of Rising Stakeholder Pressures: Examining Oil Companies’ Shifting Stances in the Climate Change Debate.Mignon D. Van Halderen, Mamta Bhatt, Guido A. J. M. Berens, Tom J. Brown & Cees B. M. Van Riel - 2016 - Journal of Business Ethics 133 (3):567-582.
    In this paper, we examine how organizations’ impression management evolves in response to rising stakeholder pressures regarding organizations’ corporate responsibility initiatives. We conducted a comparative case study analysis over a period of 13 years for two organizations—Exxon and BP—that took extreme initial stances on climate change. We found that as stakeholder pressures rose, their IM tactics unfolded in four phases: advocating the initial stance, sensegiving to clarify the initial stance, image repairing, and adjusting the stance. Taken together, our analysis of (...)
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  • Managerial Views of Corporate Impacts and Dependencies on Ecosystem Services: A Case of International and Domestic Forestry Companies in China.D. D’Amato, M. Wan, N. Li, M. Rekola & A. Toppinen - 2018 - Journal of Business Ethics 150 (4):1011-1028.
    A line of research is emerging investigating the private sector impacts and dependencies on critical biodiversity and ecosystem services, and related business risks and opportunities. While the ecosystem services narrative is being forwarded globally as a key paradigm for promoting business sustainability, there is scarce knowledge of how these issues are considered at managerial level. This study thus investigates managerial views of corporate sustainability after the ecosystem services concept. We analyse interviews conducted with 20 managers from domestic and international forestry (...)
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  • Symbolism over substance? Large law firms and corporate social responsibility.Steven Vaughan, Linden Thomas & Alastair Young - 2015 - Legal Ethics 18 (2):138-163.
    ABSTRACTAt its core, corporate social responsibility concerns the impacts of businesses on their surroundings. Despite their significant economic and geographic presence, and despite the varied disciplinary and conceptual lenses used to study CSR, there is very little existing work looking at law firms and their own CSR policies. This paper fills part of that gap. In August 2014, we reviewed the websites of the top 100 English law firms, as ranked by the trade publication The Lawyer. We were interested in (...)
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  • Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting.Wendy Stubbs & Colin Higgins - 2018 - Journal of Business Ethics 147 (3):489-508.
    This paper reports on an exploratory study of the preferences of users of non-financial reporting for regulatory or voluntary approaches to integrated reporting. While it is well known that companies prefer voluntary approaches to non-financial reporting, considerably less is known about the preferences of the users of non-financial information. IR is the latest development in attempts over 30 or more years to broaden organisational non-financial reporting and accountability to include the wider social and environmental impacts of business. It promises to (...)
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