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Full-Text Articles in Comparative and Foreign Law
The Case For A Global Excess Profits Tax: A Response To Dr. Tarcísio Diniz Magalhães & Professor Allison Christians, Paige Powers
The Case For A Global Excess Profits Tax: A Response To Dr. Tarcísio Diniz Magalhães & Professor Allison Christians, Paige Powers
Indiana Journal of Global Legal Studies
In striving to slow the spread of the COVID-19 pandemic, governments across the globe acted quickly to implement various "stayat- home" orders and bans on all "non-essential activities." While these actions were likely effective in slowing the spread of the virus, the economic impacts were felt almost immediately. The US deficit rose to $3.1 trillion following massive spending to aid individuals and small businesses. Internationally, governments have been increasing their debt loads to combat both the health and financial impacts of the pandemic. Indeed, by the end of 2020, the international debt load increased to a record-breaking $281 trillion. Almost …
Corporate Codes As Private Co-Regulatory Instruments In Corporate Governance And Responsibility And Their Enforcement, Jan Eijsbouts
Corporate Codes As Private Co-Regulatory Instruments In Corporate Governance And Responsibility And Their Enforcement, Jan Eijsbouts
Indiana Journal of Global Legal Studies
Corporate Social Responsibility (CSR) codes have gained a prominent role as tools in self-regulation for companies to establish their basic values, norms, and rules that condition the conduct of directors, managers, employees, and-increasingly-of suppliers. This development must be seen in the light of two important paradigmatic changes in the concepts both of CSR and corporate governance. The former is no longer purely voluntary and the latter has become inclusive of CSR, each with far-reaching consequences for the raison d'itre and the place and function of the codes in the smart regulatory mix governing corporations. While the codes were based originally …