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Full-Text Articles in Business
Starbucks: Social Responsibility And Tax Avoidance, Katherine Campbell, Duane Helleloid
Starbucks: Social Responsibility And Tax Avoidance, Katherine Campbell, Duane Helleloid
Management Faculty Publications
This instructional case is designed to explore how accounting choices, and specifically tax minimization practices, should consider a company's overall strategy and positioning within multiple stakeholder groups. Starbucks had been successful in growing its stores and presence in the United Kingdom (UK), and described the profitable growth to investors as something it wanted to build on in other international markets. However, in its 15 years of operations in the UK, the company had paid UK corporate income taxes only once. Using a combination of legal tax avoidance practices (e.g., transfer prices, royalty payments, interest expense), Starbucks UK had effectively shifted …
Corporate Social Performance And Economic Cycles, Jeffrey S. Harrison, Shawn L. Berman
Corporate Social Performance And Economic Cycles, Jeffrey S. Harrison, Shawn L. Berman
Management Faculty Publications
Do firms respond to changes in economic growth by altering their corporate social responsibility programs? If they do respond, are their responses simply neglect of areas associated with corporate social performance (CSP) or do they also cut back on positive programs such as profit sharing, public/private housing programs, or charitable contributions? In this paper we argue that because CSP-related actions and programs tend to be discretionary, they are likely to receive less attention during tough economic times, a result of cost-cutting efforts. However, the various CSP performance areas vary in terms of their resource requirements and their influence on financial …
Upstream Corporate Social Responsibility: The Evolution From Contract Responsibility To Full Producer Responsibility, Judith Schrempf-Stirling, Guido Palazzo
Upstream Corporate Social Responsibility: The Evolution From Contract Responsibility To Full Producer Responsibility, Judith Schrempf-Stirling, Guido Palazzo
Management Faculty Publications
The debate about the appropriate standards for upstream corporate social responsibility (CSR) of multinational corporations (MNCs) has been on the public and academic agenda for some three decades. The debate originally focused narrowly on “contract responsibility” of MNCs for monitoring of upstream contractors for “sweatshop” working conditions violating employee rights. The authors argue that the MNC upstream responsibility debate has shifted qualitatively over time to “full producer responsibility” involving an expansion from “contract responsibility” in three distinct dimensions. First, there is an expansion of scope from working conditions to human rights and social and environmental impacts broadly defined. Second, there …
Ever Expanding Responsibilities: Upstream And Downstream Corporate Social Responsibility, Judith Schrempf-Stirling, Guido Palazzo, Robert A. Phillips
Ever Expanding Responsibilities: Upstream And Downstream Corporate Social Responsibility, Judith Schrempf-Stirling, Guido Palazzo, Robert A. Phillips
Management Faculty Publications
The debate on corporate social responsibility (CSR) has been on the public and academic agenda for several decades. In general, CSR issues can be divided into production-related issues (along the supply chain - or how things are made) and consumption-related issues (towards the consumer and society at large - or how things are used). Following the terminology of Phillips and Caldwell, upstream CSR refers to the CSR debate along the supply chain, and downstream CSR refers to corporate responsibility towards consumers and society at large. The chapter examines current CSR issues, and proposes a social connection model to …
The Delimitation Of Corporate Social Responsibility: Upstream, Downstream, And Historic Csr, Judith Schrempf-Stirling
The Delimitation Of Corporate Social Responsibility: Upstream, Downstream, And Historic Csr, Judith Schrempf-Stirling
Management Faculty Publications
The dissertation abstract and the reflection commentary present the work of Judith Schrempf. The dissertation examines the latest trends in corporate social responsibility (CSR) and advances a social connection approach to CSR to understand and explain those recent trends. The dissertation abstract provides an overview of the research questions and conclusions of the three-article dissertation. The reflection commentary discusses the author’s views of research process as a junior scholar (see Appendix).
Ever Expanding Responsibilities: Upstream And Downstream Corporate Social Responsibility, Judith Schrempf-Stirling, Guido Palazzo, Robert A. Phillips
Ever Expanding Responsibilities: Upstream And Downstream Corporate Social Responsibility, Judith Schrempf-Stirling, Guido Palazzo, Robert A. Phillips
Management Faculty Publications
The debate on corporate social responsibility (CSR) has been on the public and academic agenda for several decades. In general, CSR issues can be divided into production-related issues (along the supply chain - or how things are made) and consumption-related issues (towards the consumer and society at large - or how things are used). Following the terminology of Phillips and Caldweli, Z upstream CSR refers to the CSR debate along the supply chain, and downstream CSR refers to corporate responsibility towards consumers and society at large. The chapter examines current CSR issues, and proposes a social connection model to understand …
Nokia Siemens Networks: Just Doing Business – Or Supporting An Oppressive Regime?, Judith Schrempf-Stirling
Nokia Siemens Networks: Just Doing Business – Or Supporting An Oppressive Regime?, Judith Schrempf-Stirling
Management Faculty Publications
This case study examines the relevance of taking social and political factors into consideration when a corporation is making a key business decision. In September 2009, Simon Beresford-Wylie, the outgoing CEO of Nokia Siemens Networks (NSN), was reviewing the company’s achievements — while acknowledging the latest public criticism regarding NSN’s business relationship with the Iranian government. In the summer of 2009, NSN was accused of complicity in human rights violations linked to Iran’s presidential election. The company sold network infrastructure and software solutions to the Iranian government, which then used this technology to observe, block, and control domestic communications. Should …