BUSINESS & ECONOMICS / Taxation / Corporate

Current paper · Semantic Scholar

The EU’s Corporate Sustainability Due Diligence Directive represents an ambitious regulatory experiment that transforms large corporations into gatekeepers of sustainable supply chains. This article provides a comprehensive governance analysis of the directive, drawing on regulatory theory and economic reasoning to reveal several overlooked incentive problems that may undermine its effectiveness. The article identif…

Reference · Wikidata

form of corporate self-regulation integrated into a business model

Encyclopedia · Wikipedia

Corporate social responsibility (CSR) refers to companies conducting their core operations in a responsible and sustainable way to create a positive corporate social impact. It is a form of international private business self-regulation, which aims to contribute to societal and environmental goals by reducing harm. For instance, by reducing a company's carbon footprint or increasing positive outcomes for all stakeho…

Book · DOAB

This Reprint comprises 25 papers covering various aspects of corporate governance, financial performance, and sustainability practices. Topics include the wealth effects of mergers and acquisitions (M&As), particularly the performance differences between cash- and stock-based transactions and the moderating influence of horizontal M&As on credit risk in the banking sector. The included studies also explore the impli…

Image · DPLA

Several controversies emerged recently following a series of corporate inversions designed to minimize corporate tax liabilities. Moreover, secular stagnation and ever-decreasing levels of corporate tax collections by federal and state jurisdictions in the U.S contributed to the resurgence of a widespread interest in tax reform. To reduce corporate tax evasion and promote economic growth, policymakers passed the "Ta…