Smoke and mirrors: Corporate social responsibility and tax avoidance
Smoke and mirrors: Corporate social responsibility and tax avoidance
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DOI：
10.1016/j.accfor.2010.05.002
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发表时间：
2010-09
期刊：
影响因子：
3.1
通讯作者：
P. Sikka
中科院分区：
文献类型：
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作者：
P. Sikka
尽管近几十年来，企业社会责任(CSR)的实践已成为主流，几乎每一家富时100指数成份股公司都以某种形式将其列入议程，但企业社会责任的概念仍存在争议，甚至令人困惑。企业社会责任缺乏一个明确的定义，很容易被其组成行为者重新定义，尤其是公司，以适应他们自己的观点和目的。一些人会认为，企业社会责任议程似乎越来越多地受到企业利益的指导和支配。
Although in recent decades the practice of Corporate Social Responsibility (CSR) has become mainstream, with virtually every FTSE 100 company including it on their agenda in some form, the conceptualisation of CSR remains contested and even confused. CSR lacks a definitive definition and is readily redefined by its constituent actors, most notably companies, to suit their own viewpoints and purposes. Some would suggest that the CSR agenda seems increasingly to be directed and dictated by corporate interest.