Corporate Social Responsibility and Tax Management: The Moderating Effect of Beliefs about Corporate Tax Duty

2021 ◽  
Author(s):  
Ann Boyd Davis ◽  
Rebekah Moore ◽  
Timothy J Rupert
Keyword(s):  
Decision Making ◽  
Social Responsibility ◽  
Corporate Tax ◽  
Managerial Decision ◽  
Socially Responsible ◽  
Managerial Decision Making ◽  
Tax Management ◽  
Corporate Social ◽  
Managerial Quality

Limited empirical evidence exists regarding investor perceptions of tax management and whether investors consider paying taxes a social responsibility. To fill this gap, we use an experiment to explore investor perceptions about the corporate duty to pay or minimize taxes. We find that investors view paying taxes (rather than minimizing taxes) as socially responsible. We also measure participants’ attitudes about the corporate duty to pay or minimize taxes and find that participants lean more towards a view that corporations have a duty to pay taxes. In a path analysis, we find that a firm’s tax management and its performance in a non-tax area of CSR both influence investors’ perceptions of managerial quality that ultimately impacts investors’ willingness to invest. We also find that the investor’s attitude about the corporate tax duty moderates the association between tax management and investor perceptions of the quality of managerial decision-making.

scholarly journals Corporate Social Responsibility Activities of Enterprises from the Warmia and Mazury Region

Equilibrium ◽  
2011 ◽  
Vol 6 (4) ◽  
pp. 65-78
Author(s):  
Marian Oliński
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Method ◽  
Small Degree ◽  
Management Technique ◽  
Socially Responsible ◽  
Or Management ◽  
Decision Making Processes ◽  
Corporate Social

In the future managers will have to take into account in their everyday decision-making processes the values promoted by corporate social responsibility. Apart from the consideration of the problems related to the market, profitability, sources of financing, etc. much attention will have to be paid to economic, social and ecological results of business activities, so to the ideas that form the foundations of the concept of corporate social responsibility. However, if businesses are to apply any new concept, method or management technique, it is necessary to familiarize themselves with it first. Therefore, the objective of the present research is the identification of the degree of the awareness of CSR concepts, their scope and the frequency of socially-responsible behaviours displayed among economic entities representing the warmińsko-mazurski region. The research objective was presented in the form of a question: Are companies operating in the warmińsko-mazurski region aware of the existence of the concepts of corporate social responsibility and do they understand them? In the light of the above objective the following research hypothesis was formulated: Entrepreneurs and employees of companies operating in the warmińsko-mazurskie province are familiarised with CSR concepts but to a small degree only and activities undertaken by them in this scope are usually of a temporary character and do not contribute to building the image of socially-responsible businesses. The studies were diagnostic and the research method applied was a diagnostic survey based on the developed questionnaire.

scholarly journals ENVIRONMENTAL ACCOUNTING AS A FACTOR OF LOCAL BUSINESS COMPETITIVENESS STIMULATION (THE CASE OF THAILAND)

2020 ◽  
pp. 31-42
Author(s):  
Prateep Wajeetongratana
Keyword(s):  
Decision Making ◽  
Economic Performance ◽  
Environmental Accounting ◽  
Managerial Decision ◽  
Managerial Decision Making ◽  
Environmental Actions ◽  
Protection Systems ◽  
Environmental Balance ◽  
Business Competitiveness

Today’s system of accounting does not contain sufficient volumes of information about environmental incomes and losses of organizations, therefore, it is nearly impossible to evaluate precisely the efficiency of environmental actions taken and environmental protection systems being implemented in order to maintain and/or increase the environmental balance. One of the key elements in the mechanism increasing the quality of economic performance is the system of environmental accounting. This study explains both theory and methodology of environmental accounting and also determines its role and place within the system of existing types of accounting and reporting in accordance with the IFRS requirements and also Kyoto Protocol. The presented here organizational economic mechanism of environmental accounting allows implementing the latter at concrete enterprises so that to promote and support more efficient managerial decision-making.

scholarly journals Corporate Social Responsibility And The Quality Of Executive Compensation Disclosures

2014 ◽  
Vol 30 (2) ◽  
pp. 625
Author(s):  
Walid Ben-Amar ◽  
Nadia Smaili ◽  
Eustache Ebondo Wa Mandzila
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Executive Compensation ◽  
Social Engagement ◽  
Disclosure Quality ◽  
Socially Responsible ◽  
Compensation Disclosure ◽  
Corporate Social ◽  
The Relationship

This paper examines the relationship between corporate social responsibility and executive compensation disclosure quality. We test whether socially responsible firms disclose more transparent and detailed information about their executive compensation packages than firms that are less committed to social responsibility initiatives. Using a sample of 187 publicly listed Canadian firms, we find a positive relation between CSR and executive compensation disclosure quality. We also document a positive (negative) association between firm size (ownership concentration) and executive compensation disclosure. These findings support the conclusion that increased disclosure transparency reflects a companys social engagement towards its stakeholders.

scholarly journals Family Firms and Coupling among CSR Disclosures and Performance

2021 ◽  
Vol 11 (1) ◽  
pp. 30 ◽  
Author(s):  
Javier Parra-Domínguez ◽  
Fátima David ◽  
Tania Azevedo
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Family Firms ◽  
Corporate Sustainability ◽  
Wide Gap ◽  
And Performance ◽  
Corporate Social

This paper aims to analyse the behaviours related to the decoupling of the disclosed information on Corporate Social Responsibility (CSR) and corporate sustainability, deepening these practices’ knowledge within family businesses. For this purpose, we defined decoupling as a gap between social responsibility performance (internal actions) and disclosures (external actions). For a sample of 33,809 observations for the period 2011–2019, corresponding to 5029 companies, 19% being family firms, our empirical evidence supports that family firms present a less wide gap between performance and disclosure, confirming the prevalence of socioemotional wealth dimensions in the decision-making of these companies. In firms without controlled shareholders, the quality of nonfinancial reporting could be understood as ambiguous, understanding that the most useful CSR information is found in the reports of family-owned companies.

scholarly journals System of Corporate Social and Environmental Responsibility Indicators of Enterprises for Managerial Decision-Making Taking the Needs of Stakeholders into Account

2020 ◽  
pp. 159-168
Author(s):  
D.O. Smolennikov ◽  
Yu.V. Chortok ◽  
A.V. Bondar
Keyword(s):  
Decision Making ◽  
Development Strategy ◽  
Corporate Responsibility ◽  
Environmental Responsibility ◽  
Managerial Decision ◽  
Managerial Decision Making ◽  
Current Trends ◽  
Doing Business ◽  
Corporate Social ◽  
User Friendly

In today's conditions of globalization, any advantages are important for every company in the competition for the consumer. One of them is the implementation of measures for social and environmental corporate responsibility of enterprises and taking into account its practice in forming the company's development strategy. The research examines the decision-making about implementation of corporate social and environmental responsibility in enterprises. Nowadays doing business on the principles of social and environmental responsibility is not only following current trends, but also an important component of the strategy to respond to new challenges. The set of measures and projects implemented by enterprises to protect the environment and improve the quality of life of the population is usually demanded and has a positive effect on the image of enterprises. At the same time, these actions do not always meet the real needs of stakeholders. There is a need to take into account the interests of stakeholders that became the basis for the idea to develop a simple and user-friendly system of corporate social and environmental responsibility indicators. The purpose of the paper is to form scientific and methodological approaches to defining corporate social and environmental responsibility indicators, which take into account the needs of major groups of stakeholders, and form a common vision towards formulating enterprise development strategy and contribute to effective managerial decision-making in solving social, economic and environmental issues. As a result of the study, a computer program CSLinked was developed, which allows to analyze indicators of enterprises social and environmental corporate responsibility taking into account the needs of stakeholders and provides selfassessment of the company in three groups of indicators – economic, social and environmental.

The Use of Transnational Labour Law in Steering Socially Responsible Corporate Governance towards Increased Worker Protection

2018 ◽  
Vol 33 (2) ◽  
pp. 159-176 ◽  
Author(s):  
Isabelle Martin
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Due Diligence ◽  
Regulatory Capture ◽  
Labour Law ◽  
Socially Responsible ◽  
Reflexive Regulation ◽  
Corporate Social

AbstractSocially responsible corporate governance (SRCG) is a product of the interaction of corporate governance and corporate social responsibility. These two transnational business governance schemes have converged around the principles of accountability, sustainability, and due diligence. This article will examine to what extent SRCG can be useful in promoting worker protection. It will contend that, as a reflexive regulation, SRCG is normatively indeterminate and may easily be subject to regulatory capture by the traditional actors of corporate governance. This article will argue that these risks may be alleviated by the interaction of SRCG with transnational labour law (TLL). Transnational labour law increases SRCG’s responsiveness to the value of worker protection by offering labour more direct sources of participation to strengthen SRCG’s enforcement and alleviate risks of capture. Moreover, the principles of TLL weave a coherent and meaningful framework which can be used to assess the quality of the various corporate governance initiatives.

scholarly journals Is a CSR Policy an Equally Effective Vaccine Against Workplace Mobbing and Psychosocial Stressors?

2020 ◽  
Vol 17 (19) ◽  
pp. 7292
Author(s):  
Włodzimierz Sroka ◽  
Jolita Vveinhardt
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Psychosocial Stressors ◽  
Effective Vaccine ◽  
Psychosocial Work ◽  
Work Stressors ◽  
Socially Responsible ◽  
Chi Squared ◽  
Corporate Social

In this study, the problem question was raised whether corporate social responsibility (CSR) is/can be an effective tool against workplace mobbing and psychosocial stressors in organizations. Therefore, the purpose of the study is to determine the prevalence of workplace mobbing in Lithuanian and Polish organizations in order to compare in which organizations the manifestation of the phenomenon is the strongest and analyzing psychosocial stressors in parallel. To achieve the purpose, 823 employees of three types of organizations were surveyed. The respondents belonged to organizations that implement the principles of corporate social responsibility, organizations that intend to become socially responsible and organizations that do not implement corporate social responsibility and do not seek to become socially responsible. The empirical study was conducted using the questionnaire “Mobbing as a Psychosocial Stressor in the Organizations Accessing and Implementing Corporate Social Responsibility—MOB-CSR”. This questionnaire is valid and reliable; the correlation relationships between subscales show interconnectedness and statistically reliable relationships. The research results were calculated using the chi-squared test and the linear regression model. Statistically reliable relationships were found between the prevalence of workplace mobbing, psychosocial work stressors and corporate social responsibility. The results of the study show that along with the weakening of variables of corporate social responsibility, the probability of workplace mobbing is increasing but CSR in itself does not ensure the prevention of workplace mobbing in the case of Lithuanian and Polish organizations. If the findings of the study are considered by the managers of organizations, this can affect both employees’ quality of life towards improvement and more transparent/purposeful implementation of corporate social responsibility, i.e., responding to the true meaning of CSR.

scholarly journals COGNITIVE FEATURES OF MANAGERIAL DECISION MAKING IN TERMS OF THE DIGITAL ECONOMY. THE RESULTS OF EXPERIMENT

2019 ◽  
pp. 5-13
Author(s):  
V. V. Degtyareva ◽  
D. A. Sozaeva
Keyword(s):  
Decision Making ◽  
Personal Space ◽  
Digital Economy ◽  
Theory And Practice ◽  
Management Theory ◽  
Managerial Decision ◽  
Communication Tools ◽  
Managerial Decision Making ◽  
Decision Making Processes

The transformation of managerial decision-making processes in the digital economy, the modification of the boundaries of the personal space of an employee and manager (manager) when making collegial decisions through social networks and other modern communication tools have been investigated. The problems of assessing the quality of such decisions, the ways and tools of their elimination have been considered. The information base of the article were Russian and foreign researches in the field of management theory and practice, personal observations of the authors, as well as the results of the experiment, conducted by the authors. Such methods of scientific research as analysis, synthesis, generalization, experiment have been used.

scholarly journals Managerial Decision Making in Indicating a Disruption of Critical Infrastructure Element Resilience

2020 ◽  
Vol 10 (3) ◽  
pp. 75
Author(s):  
Alena Splichalova ◽  
David Patrman ◽  
Nikol Kotalova ◽  
Martin Hromada
Keyword(s):  
Decision Making ◽  
Risk Management ◽  
Critical Infrastructure ◽  
Quality Level ◽  
Managerial Decision ◽  
Significant Group ◽  
Managerial Decision Making ◽  
Public And Private ◽  
Human Needs

Managerial decision making is an integral process used in public and private organizations. Critical infrastructure entities are a strategically significant group dependent on the quality of decision-making processes. They aim to provide services necessary to ensure state security and to satisfy basic human needs. The quality of decision making is an important factor in the management of these entities. The quality level is determined by many factors, the key of which is risk management. For this reason, it is necessary for the operators to minimize risks affecting the elements of the critical infrastructure through which these services are provided. Risk management is commonly used for this purpose, making it possible to assess and manage these risks. However, there is a specific group of threats that affects the resilience of these elements. The indication of these threats is not possible through common risk management. Therefore, it is necessary to develop specific scenarios of negative impacts and procedures for assessing their impact on the resilience of elements of the critical infrastructure. To this end, this conceptual article introduces an entirely new managerial decision-making process for indicating the resilience of critical infrastructure elements.

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