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Full-Text Articles in Law
The Reality Of Business And Governmental Decision-Making In The Context Of Sustainable Development, David Barnhizer
The Reality Of Business And Governmental Decision-Making In The Context Of Sustainable Development, David Barnhizer
David Barnhizer
It is absolutely rational for economic actors and decision-makers to seek to operate in their own self-interest. The challenge for anyone who wishes to influence or alter the process lies in knowing where that self-interest lies and changing the nature of the self-interest if that is required or possible. That is a far greater challenge than many understand because regardless of what we might like to do in our personal lives, it is the institution within which we work that dictates how we think and what we value in our service to that institution. Given the short time frame within …
New “Architecture” And Revitalizing The Un Global Compact, David Barnhizer
New “Architecture” And Revitalizing The Un Global Compact, David Barnhizer
David Barnhizer
Some advocates of sustainable development possess an almost theological faith in what I refer to as “rhetorical” sustainable development as the path to providing for the sound future of human civilizations and critical ecological systems. Simply put, if we try to think “too big” and “bite off too much” then the system we are trying to control or influence consumes us and our resources and we fail miserably. There is real and predictable danger in grandeur. This means we need to think about achieving sustainability in very specific and concrete terms applied to clear goals and an honest understanding of …
The Cost Of Progress: Enduring The Tax Deductibility Of International Corporate Social Responsibility Initiatives, Wayne C. Wood
The Cost Of Progress: Enduring The Tax Deductibility Of International Corporate Social Responsibility Initiatives, Wayne C. Wood
Global Business Law Review
Until the end of the twentieth century, the predominant view in America was that a corporation’s sole duty was to supply wealth to its shareholders. The idea that a corporation owes a broader duty to all of its stakeholders has gained ground based largely on the emerging international recognition of human rights norms. Increasingly American MNCs have opted to voluntarily create and implement CSR policies for moral, economic, and political reasons. While charitable donations made to exempt organizations are expressly deductible under section 170 of the Internal Revenue Code, the same might not be true for a given CSR expenditure. …