In this work we investigate the relationship between corporate social responsibility (CSR) and profit shifting. First, we employ worldwide data for parent firms and their foreign subsidiaries to derive a profit shifting measure. Then, drawing on legitimacy theory and risk-management strategy, we...

The authors analyze corporate charitable behavior and the motivation for it in the Czech and Slovak Republics. In their quantitative study they distinguish different channels of support: sponsoring and giving. They do not find evidence supporting the usual claim that foreign firms give more than...

To what extent should or must a corporation contemplate international human rights law? Following a brief discussion of the increasing influence of transnational corporations and global business transactions, as well as the growth of the international human rights system, this Article uses the...

We argue that more dynamic small and medium-sized enterprises (SMEs) – i.e. those that are more entrepreneurially oriented, internationalized and high-performing - are also more likely to engage in philanthropy. Dynamic SMEs “stand out” and thus have a greater need to build legitimacy with...

This study explores the potential to use FIFA and men's World Cup football to advance LGBT rights. Transnational sporting organizations such as the IOC and FIFA operate largely behind closed doors. In secret agreements, the organizations leverage world audience to bend national governments to...

Most papers on transfer pricing deal either with technical aspects of the topic or strategy. Research on ethical aspects of transfer pricing is almost totally absent from the business literature and is scantly covered in the ethics literature. The purpose of this paper is to fill that gap....

Analysing cases from India, this paper reveals flaws in recent claims that reverse innovation can help resolving some of the World's most urgent social problems. Reverse innovations diffuse to developed countries after being introduced to developing ones, and are therefore per definition...

The paper analyzes the process of global diffusion of Corporate Social Responsibility (CSR) in the oil industry and how interactions between different actors have contributed to this outcome. It starts from the empirical puzzle that CSR has spread globally among transnational corporations since...

With expanding U.S. business operations around the globe, the potential for significant exposure to international corruption increases along with the increased risks associated with anti-bribery laws. Companies who employ citizens of the United Kingdom, maintain an office in the United Kingdom,...

Private actors interpret legal norms, a phenomenon I call “interpretive entrepreneurship.” The phenomenon is particularly significant in the international context, where many disputes are not subject to judicial resolution, and there is no official system of precedent. Interpretation can...