Purpose - This study aims to provide the main contents of the revision of the 2023 OECD Guidelines for Multinational Enterprises and suggest implications for the Korean government and multinational enterprises. Design/methodology/approach - Following the brief history of the revision of OECD...

This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for Economic Co-operation and Development...

We blend the institutional and social identity theories to explain why foreign companies may endure a differentiated treatment compared to domestic ones. We extend the "liability of foreignness" (LOF) reasoning to the moral domain. Using a survey experiment in Algeria and France, we examine...

With the strong growth of the internet the energy consumption of data transmission has dramatically increased. The potential new electrical load represented by this equipment needs to be addressed by EU energy and environmental policies. It is important that the electrical efficiency of...

Financial services firms play a key role in the European economy. The efficiency and profitability of these firms and the competition among them have an impact on allocation of savings, financing of investment, economic growth, the stability of the financial system and the transmission of...

This paper aims to characterize the role of responsible business conduct (RBC)/corporate social responsibility (CSR) within the European Union's (EU) common investment policy. It explores how the EU uses CSR/RBC to promote sustainable development in the context of foreign direct investment...

This report sets out to analyse the emergence and distinctive impact of corporate social responsibility and sustainable development (CSR/SD) functions and professionals within organizations. By evaluating the literature on this topic, it seeks to clarify how leveraging the already established...

The purpose of this study is to examine the determinants of the intention to stay for Gen-Y employees of multinational corporations (MNC) in Penang, Malaysia. Specifically, this research aims to assess the impact of ethical leadership as the independent variable on employees' intention to stay...

Corporate social responsibility has been an important theme in management at least since the 1960s. International business became a recognized subfield in management around the same time. Logically, there might have been much dialogue about corporate social responsibility in international...

This article examines the efforts towards implementing minimum labor standards in global supply chains through the lens of corporate social responsibility. The adoption of supplier codes of conduct has driven efforts to monitor and enforce standards within these chains. Nonetheless, challenges...