Download or read book Holding Corporations Accountable written by Judith Richter and published by . This book was released on with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Holding corporations accountable is an examination of recent experience in seeking to regulate large corporations. At a time when gigantic transnationals have a huge impact on human health, the environment, working conditions, and the economic prospects of nations, this study explores whether it is sufficient to continue relying only on industry self-regulation.
Download or read book Holding U S Corporations Accountable written by Jacqueline Lainez Flanagan and published by . This book was released on 2018 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: International human rights litigation underscores the inverse relationship between corporate power and corporate accountability, with recent Supreme Court decisions demonstrating increased judicial protections of corporate rights and decreased corporate accountability. This article explores these recent decisions through a tax justice framework and argues that the convergence of international human rights law and U.S. international tax policy affords alternate methods to hold corporations accountable for violations of international law norms. The article specifically proposes higher scrutiny of foreign tax credits and an anti-deferral regime targeting the international activity of U.S. corporations that use subsidiaries to shelter income and decrease taxation while simultaneously shielding corporate parents from responsibility for violations of international law. Moreover, it is largely anticipated that the Trump administration, together with Republican control of both houses of Congress, will amplify the recent trend of Supreme Court jurisprudence and heighten the need for alternative methods to encourage fiscal and social responsibility by corporations. Ultimately, without organized public resistance and calls for improved corporate accountability, the political climate favoring corporations at the expense of individual human rights is likely to expand to unconscionable levels.
Download or read book Holding Corporations Accountable for Damaging the Climate written by and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Holding Corporations Accountable written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accountable written by Michael O'Leary and published by HarperCollins. This book was released on 2020-08-18 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: “More than ever before, this is the book our economy needs.” – Dr. Rajiv Shah, president of the Rockefeller Foundation “Unwilling to settle for easy answers or superficial changes, O’Leary and Valdmanis push us all to ask more of our economic system.” – Senator Michael F. Bennet This provocative book takes us inside the fight to save capitalism from itself. Corporations are broken, reflecting no purpose deeper than profit. But the tools we are relying on to fix them—corporate social responsibility, divestment, impact investing, and government control—risk making our problems worse. With lively storytelling and careful analysis, O’Leary and Valdmanis cut through the tired dogma of current economic thinking to reveal a hopeful truth: If we can make our corporations accountable to a deeper purpose, we can make capitalism both prosperous and good. What happens when the sustainability-driven CEO of Unilever takes on the efficiency-obsessed Warren Buffett? Does Kellogg’s—a company founded to serve a healthy breakfast—have a sacred duty to sell sugary cereal if that’s what maximizes profit? For decades, government has tried to curb CEO pay but failed. Why? Can Harvard students force the university to divest from oil and gas? Does it even matter if they do? O’Leary and Valdmanis, two iconoclastic investors, take us on a fast-paced insider’s journey that will change the way we look at corporations. Likely to spark controversy among cynics and dreamers alike, this book is essential reading for anyone with a stake in reforming capitalism—which means all of us.
Download or read book Holding Corporations Accountable written by Judith Richter and published by Bloomsbury Publishing. This book was released on 2014-04-10 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: At a time when the gigantic transnationals have a huge impact on human health, the environment, working conditions and the economic prospects of nations, this book explores whether it is sufficient to continue to rely on industry self-regulation alone. Before widening her focus to the general issues, the author examines the now famous case of the infant food industry. Almost two decades after the introduction of the WHO/Unicef Code seeking to regulate the marketing of formula milk substitutes, an estimated one and a half million babies die unnecessarily every year as a result of formula feeding. How effective, therefore, has the Code been in changing industry behaviour? The author argues that a key question today is how to foster a political climate favourable to practical institutional arrangements for the better regulation of TNCs. Recognizing the tension between global governance on the one hand and the globalized free market on the other, she urges that close attention be given to corporate conduct and TNC compliance with what regulatory codes exist. A range of relevant questions is explored, including the roles of citizen action, national governments and international agencies. A host of public concerns - for example, job losses when industries migrate or the introduction of GM crops without public consultation - point to corporate regulation as a looming political issue. This book contributes to the debate about how powerful corporations can pay regard not only to the bottom line, but also take more seriously their social responsibilities.
Download or read book The Shareholder Action Guide written by Andrew Behar and published by Berrett-Koehler Publishers. This book was released on 2016-11-14 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: “A valuable call to action for small shareholders to change the ways big corporations do business.” —Robert Reich, former US Secretary of Labor Want to make misbehaving corporations mend their ways? You can! If you own their stock, corporations have to listen to you. Shareholder advocate Andrew Behar explains how to exercise your proxy voting rights to weigh in on corporate policies—you only need a single share of stock to do it. If you've got just $2,000 in stock, Behar shows how you can go further and file a resolution to directly address the board of directors. And even if your investments are in a workplace-sponsored 401(k) or a mutual fund, you can work with your fund manager to purge corporations from your portfolio that don't align with your values. Illustrated with inspiring stories of individuals who have gone up against corporate Goliaths and won, this book informs, inspires, and instructs investors how to unleash their power to change the world.
Download or read book Human Rights and Business written by Jernej Letnar Černič and published by Wolf Legal Publishers. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The global business environment has changed rapidly in the past decades, but the human rights and business discourse has often lagged behind. At the international level, hard law regulations still seem decades away. United Nations' initiatives - such as the Guiding Principles and the UN Working Group on the issue of human rights and transnational corporations and other business enterprises - are more than a step in the right direction. However, they alone are insufficient to prevent violations and ensure victims receive justice. This book uses a broad and pluralistic understanding of direct human rights obligations, concentrating on legally enforceable standards. The enforceability can come directly from international law, through national legislation, or through non-state actors. The contributions engage both with the law as it is, as well as the law as it needs to be developed. The book's approach allows for a clearer understanding of the global human rights framework, and the manner in which voluntary and binding initiatives can reinforce one another. By weaving together analysis on the current standards and practices with critical approaches, it allows scholars and practitioners to capture the complexity of holding businesses accountable for their human rights impacts. [Subject: International Law, Human Rights Law, Company Law]
Download or read book Corporations Accountability and International Criminal Law written by J. Kyriakakis and published by Edward Elgar Publishing. This book was released on 2021-12-28 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book explores the prospect of prosecuting corporations or individuals within the business world for conduct amounting to international crime. Joanna Kyriakakis surveys the state of the art in the field, highlighting the case for the international criminal justice project to engage more fully with the role industry can play in atrocity. From the post World War II era to contemporary international criminal courts and tribunals and the activities of domestic criminal justice agencies, this book analyses cases and international law reform efforts aimed at accounting for business involvement in international crimes. The major debates and ensuing challenges are examined, arguing that corporate accountability under international criminal law is crucial in achieving the objectives of international criminal justice. Students, practitioners and academics of international criminal law will find this a beneficial read, particularly through its engagement with the key contemporary debate around the extension of international criminal law to business actors. The exploration of how to address the global governance gap and better account for human rights abuses in transnational corporate activity will also make this an invigorating book for business and human rights scholars.
Download or read book Accountability International Business Operations and the Law written by Liesbeth Enneking and published by Routledge. This book was released on 2019-12-05 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: A consensus has emerged that corporations have societal and environmental responsibilities when operating transnationally. However, how exactly corporations can be held legally accountable for their transgressions, if at all, is less clear. This volume inquires how regulatory tools stemming from international law, public law, and private law may or may not be used for transnational corporate accountability purposes. Attention is devoted to applicable standards of liability, institutional and jurisdictional issues, and practical challenges, with a focus on ways to improve the existing legal status quo. In addition, there is consideration of the extent to which non-legal regulatory instruments may complement or provide more viable alternatives to these legal mechanisms. The book combines legaldoctrinal approaches with comparative, interdisciplinary, and policy insights with the dual aim of furthering the legal scholarly debate on these issues and enabling higher quality decision-making by policymakers seeking to implement regulatory measures that enhance corporate accountability in this context. Through its study of contemporary developments in legislation and case law, it provides a timely and important contribution to the scholarly and sociopolitical debate in the fastevolving field of international corporate social responsibility and accountability.
Download or read book United States Attorneys Manual written by United States. Department of Justice and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Holding Businesses Accountable for Human Rights Violations written by Connie De La Vega and published by . This book was released on 2011 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Moral Responsibility of Firms written by Eric W. Orts and published by Oxford University Press. This book was released on 2017 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines whether firms as organizations can be considered morally responsible for their actions. This question has profound practical implications as well as theoretical significance, not least when we are today so frequently confronted with misconduct in business.
Download or read book Transitional Justice and Corporate Accountability from Below written by Leigh A. Payne and published by Cambridge University Press. This book was released on 2020-04-30 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines when, where, why, and how corporate accountability for past human rights violations in armed conflicts and authoritarian regimes is possible.
Download or read book Is Corporate Tax Aggressiveness a Reputation Threat Corporate Accountability Corporate Social Responsibility and Corporate Tax Behavior written by Lisa Baudot and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate tax behaviors using a sample of large, U.S.-based multinational companies. In addition, we utilize corporate tax controversies to illustrate possibilities for aggressive corporate tax behaviors of high-profile multinationals to become a reputation threat. Finally, we consider whether reputation serves as an accountability mechanism for corporate tax behaviors among other mechanisms for holding firms accountable for corporate tax behaviors. Our conceptual work points to a complicated relationship among shareholder, stakeholder, and civic responsibilities in the development and execution of firm's corporate tax strategies. Building on those insights, our empirical illustration considers corporate reputation data alongside data which reflects corporate tax behavior. Based on this work, we find no clear trend or pattern indicating that reputation is associated with or affected by certain types of corporate tax behaviors. That is, our exploratory empirical illustration suggests that corporate tax behavior does not produce broad reputational consequences that would motivate a change in firm behavior. Drawing from celebrity and strategic silence research, we then suggest that reputation may not be a well-functioning mechanism for holding corporations to account for contributing their fair share of the resources used by government for the benefit of society and offer-related theoretical insights.
Download or read book OECD Guidelines for Multinational Enterprises 2011 Edition written by OECD and published by OECD Publishing. This book was released on 2011-09-29 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Guidelines for Multinational Enterprises are the world’s foremost, government-backed instrument for responsible business conduct. This 2011 edition includes new recommendations on human rights abuse and company responsibility for their supply chains.
Download or read book Beyond Country by Country Reporting written by Andrew Johnston and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The issue of corporate accountability is as old as the corporate form. Regulators have conventionally sought to ensure corporate financial accountability by requiring companies to make public financial disclosures, with shareholders and creditors able to act on that information in their dealings with the company. Over time, these financial reports were considered inadequate in addressing the economic, social and environmental consequences of multinational enterprises. As a result, the system of corporate accountability has developed around two main pillars: corporate governance and corporate social responsibility (CSR), with the former focusing on accountability to shareholders and the latter on accountability to wider stakeholders. However, these pillars have failed adequately to address the ways in which companies contribute to, and impact upon, the economic sustainability of the societies in which they operate. As public concern about aggressive tax avoidance by the largest corporate groups has grown, another means of holding companies accountable has begun to develop, centred on country-by-country (CbC) tax reporting. Although its origins can be traced to efforts to enhance CSR, CbC tax reporting has, until recently, largely been viewed by policymakers as a mechanism to address tax integrity rather than as part of the broader project of ensuring public corporate accountability. In this article, we argue that public CbC tax reporting has the potential to form a third pillar of corporate accountability, supplementing corporate governance and voluntary CSR, and enabling shareholders and stakeholders better to hold companies to account. We then argue that, in order for CbC tax reporting to contribute to these wider accountability goals, it should go beyond current proposals for quantitative disclosure of tax payments and take the form of a mandatory Comprehensive Accountability Report which contains both quantitative and qualitative data.
