Business Law, Public Responsibility, and Ethics Commons^™

Sustainability Reporting On Nonprofit Organizations: A Perception Study On The Level Of Indicator’S Adequacy In Social Action Entities, Ainhoa Saitua Iribar, Javier Corral Lage, Noemi Peña Miguel, Izaskun Ipiñazar Petralanda

Journal of Nonprofit Innovation

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to …

Ireland’S Tax Strategy And The Apple Case: A Growth Engine For The Irish Economy?, Xiaoming Zhang, Jeanne Sumrall

SACAD: Scholarly Activities

Ireland’s corporate tax strategy, marked by notably low effective tax rates, has attracted multinational corporations, especially Apple (Doyle, McCarthy, Tuck, & Barry, 2025).

This research examines Apple's tax practices, including exceptionally low effective tax rates (as low as 0.05% in 2011 and 0.005% in 2014). It's equivalent to earning 1 million dollars while only paying $50 in taxes. Additionally, it evaluates the economic impact of the European Commission's €13 billion tax ruling on Ireland’s growth (Christensen & Clancy, 2018).

Objectives include understanding Apple’s tax avoidance strategies and evaluating their economic effects in Ireland.

Diversity-Specific Empowering Leadership: An Alternative Approach To Reducing Sex-Based Bias And Enabling Inclusivity, Cara-Lynn Scheuer, Catherine Loughlin, Danielle Prowse, Corinne Mcnally, Kara A. Arnold, Shasanka Chalise

Management and Decision Sciences

Achieving sex-based equity in organizational leadership roles has proven to be a 'wicked' problem with existing diversity initiatives providing minimal improvement. In this paper, we address this issue by considering a key inhibiter to women's leadership advancement—biased perceptions of female leaders' competence—and links to a climate for inclusion. In Study 1 (N = 236), we develop and validate a Diversity-Specific Empowering Leadership (DSEL) measure, and demonstrate its value in predicting perceptions of female leaders' competence when compared to alternative leadership models (empowering leadership, transformational leadership, diversity-specific transformational leadership, transactional leadership, leader diversity-valuing behavior, and inclusive leadership). In Study 2 (N …

The Market Value Of Partisan Balance, Brian D. Feinstein, Daniel J. Hemel

Northwestern University Law Review

For the past century, Delaware’s constitution has provided that no more than a bare majority of judges on the state’s courts may hail from the same political party. Some scholars and jurists theorize that Delaware’s commitment to a politically balanced judiciary increases the state’s attractiveness to out-of-state corporations and adds value to Delaware-chartered firms. These claims echo a larger literature in law and the social sciences positing that ideological diversity improves decisional quality. Recently, a series of federal court decisions in the case of Adams v. Carney put these claims to the test. In December 2017, a federal district court …

The Ethical Dilemma Of Social Media, Janet H. Southerland

New Orleans Dental Association News

Social media has transformed dentistry, enhancing communication, education, and patient engagement. However, ethical challenges, including privacy concerns and misinformation, pose risks. This article explores the benefits and challenges of social media in dentistry, emphasizing the need for ethical guidelines to uphold professional standards while leveraging digital advancements for improved care and education.

Esg Irony: Why Corporate Tax Avoidance Must Be Considered, Reuven S. Avi-Yonah

Articles

Environmental, social, and governance (ESG) investing has been the focus of major attention in corporate law. Many writers praised ESG as the future of corporate governance. The push for ESG comes from the belief that the government is incapable of fulfilling its responsibility of achieving social and environmental goals, and that corporations are frequently in the best position to help. ESG investing has been significantly bolstered by large asset management institutions like BlackRock Group, State Street Global Advisors, and Vanguard Group. The “Big Three” own large stakes in most public corporations, which they have been pushing to address ESG issues.

The Role Of Sustainable Supply Chain Management As A Solution To The Carbon Footprint Problem Of The Global Logistics, Ahmad Mansour, Hind Al-Ahmed, Ahmad Shajrawi, Khaled Alshaketheep, Muhammad Alshurideh, Arafat Deeb

An-Najah University Journal for Research - B (Humanities)

Objective: This study evaluates Sustainable Supply Chain Management (SSCM) practices both for their ability to decrease carbon emissions in global logistics operations and the associated challenges along with implementation opportunities between various geographical areas. Methodology: The researchers employed a mixed-methods investigation approach in this research. This research obtained quantitative information through questionnaires sent to 250 worldwide logistics companies in order to measure both SSCM utilization and emission changes. The research collected qualitative information through semi-structured interviews with 25 supply chain managers and sustainability officers to determine both the promoting and obstructive elements of SSCM practice implementation. Results/Findings: The analysis of …

Community Centered Funding Models For Maine, Timothy Atkinson, Jillian Foley, Jane Rooks

Justice Policy

This report is an exploration of literature and frameworks for local community-driven funding strategies to improve Maine’s public health outcomes. The authors present a number of community-led funding theories such as place-based funding models and participatory grant making, examine lessons learned from recent public health events, and discuss reflections from interviews with key stakeholders. The report looks at examples of community-led models and makes recommendations for next steps such as improving collaborative relationships, strengthening peer-to-peer networks, expanding availability of flexible funding that includes backbone support, and conducting a cost-benefit analysis of collaborative community health capacity investment options.

Beyond The Disaster Zone: How Disruptive Climate Event Shape Epa Oversight And Firm Behavior, Grace Fan

Research Collection School Of Accountancy

We examine how experiences with disruptive climate events impact the Environmental Protection Agency’s (EPA) monitoring activities and subsequent firm behaviors. Using plausibly exogenous variation in the exposure of EPA regional offices to major hurricanes, we find that exposed EPA regulators increase their monitoring efforts, measured by both inspection frequency and length, at facilities located in their jurisdictions but outside the disaster zone. This effect diminishes over time and is stronger for regulators located closer to the disaster area or experiencing the disaster for the first time. Importantly, the heightened regulatory monitoring following disasters has real effects on regulated facilities–they face …

J Mich Dent Assoc March 2025

The Journal of the Michigan Dental Association

Each month, The Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It stands as the primary publication reaching Michigan dentists. This month’s issue offers an insightful article on general-purpose AI to boost creativity and efficiency in dental practice. Helpful tips on protecting your reputation are provided in an article on Myths, Tips, and Tricks to manage online reviews. Readers then learn that ADA Commons provides much more than access to current and past articles and issues of the Journal of the Michigan Dental …

Does Artificial Intelligence Bias Exist In Mortgage Underwriting Software? Investigating Bias, Regional Disparities, And Fair Ai Models, Dorian Cornelius

Dissertations

This quantitative study closely emulated Zou and Khern's (2022) analysis of AI Bias in Mortgage Applications. They used the Home Mortgage Disclosure Act (HMDA) dataset from the Federal Financial Institution Examination Council's (FFEIC) website to review mortgage loan data from 2019 to determine if there was bias in the AI mortgage application approvals. Those researchers concluded that bias does exist in the AI mortgage underwriting software. Since their study, research has demonstrated that discrimination continues to exist in AI software. Therefore, this research expands on Zou and Khern’s study to determine if there are differences in the mortgage loan approval …

Disaster Relief, Inc.: When Is Corporate Philanthropy Good Or Bad For Shareholders?, Hao Liang, Cara Vansteenkiste

Research Collection Lee Kong Chian School Of Business

A long-standing question in finance is why companies donate to charity, often attributing it to either managerial agency problems or strategic behavior. Based on a global sample of donation announcements by firms providing relief to disaster-affected communities, we test the relative importance of these two motives and the conditions under which each dominates. We exploit disaster-specific factors in an event study setting around corporate donation announcement dates to show that, on average, relief donations decrease returns. However, the strategic benefits of donating around salient events can mitigate these negative effects. To account for firms’ donation decisions, we rely on exogenous …

Csr As Hedging Against Institutional Transition Risk: Corporate Philanthropy After The Sunflower Movement In Taiwan, Yishu Cai, Lori Yue, Fangwen Lin, Shipeng Yan, Haibin Yang

Research Collection Lee Kong Chian School Of Business

Firms with political connections to a regime with an authoritarian history face a dilemma when the regime undergoes a democratic transition. Such connections provide an essential competitive advantage when the regime is in power but become a liability when an institutional transition brings democratic change. This study theorizes that when mass protests expose a regime’s distorted policies favoring elites over others and signal a high probability of regime turnover, firms may hedge against the risks associated with their political connections by engaging in philanthropy. We further contend that this effect is stronger for firms located in regions characterized by the …

Manage External And Internal Threats To Commercial Spaces, Alan Saquella

Publications

Securing commercial buildings is a multifaceted challenge that demands a comprehensive and proactive approach. From office complexes and retail hubs to industrial facilities and healthcare institutions, these spaces serve as critical pillars of commerce, administration, and service delivery. Protecting them requires a blend of physical safeguards, advanced technologies and well-defined operational protocols.

Bernard Bronner V. Robert E. Hardy, Ii, Order For Motion For Judgment Notwithstanding The Verdict, Kelly L. Ellerbe

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Chief Executive Officers, Accountability And Hidden Violations, Alan Saquella

Publications

Corporate governance demands transparency, ethical leadership and accountability from Chief Executive Officers (CEOs). However, numerous cases suggest that CEOs often wield significant influence over what is reported to their boards of directors, particularly when it comes to internal misconduct, regulatory violations, and criminal activity. This lack of transparency raises serious concerns about ethical and legal obligations, as well as the effectiveness of board oversight.

De-Dollarization And South Asia: Challenges And Opportunities For Nepal In A Multipolar Currency World, Keshav Bhattarai, Ambika P. Adhikari

Himalayan Research Papers Archive

The United States dollar’s dominance as the global reserve currency, established under the 1944 Bretton Woods system, persists despite the 1971 decoupling of the gold backing to the dollar. Its liquidity, stability, and full support by the US government confer a solid financial security and advantage to the currency, including a universal acceptance of the dollar and a relatively low borrowing cost. Because of these reasons, the US dollar has been able to dominate the global financial markets for the past eight decades. However, the rapidly emerging global political and economic power shifts are challenging the status of the US …

Aff Iv 200 Miami, Llc, V. Andrew Avi Greenbaum, Order On Defendants' Motions, Wesley B. Tailor

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

American Plastics, Llc V. Home Depot Product Authority, Llc, Order On Motion To Dismiss, Kelly L. Ellerbe

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Dentistry And The Law: What You Should Know About Collecting Past-Due Accounts, Daniel Schulte J.D.

The Journal of the Michigan Dental Association

Michigan law regulates debt collection practices for dental offices collecting past-due accounts. While practices can collect their own debts, they must follow specific restrictions regarding workplace communications. The law prohibits harassment, deceptive practices, and sharing debt information with employers or coworkers. Contact at workplaces must be discreet, civil, and cease if the patient expresses inconvenience. Communications are restricted between 9 p.m. and 8 a.m. without permission.