Corporate tax practice of multinational corporations (MNC) have been the topic of intense debate in the media and among policy makers in recent years. Most recently the news broke that Amazon would pay zero tax on their more than 11 billion profit in 2018. The OECD have coordinated a large project on the topic and involved countries around the world in discussing attempted solutions to the issue of “base erosion and profit shifting” which is the technical term for states finding it challenging to tax the profits of MNCs.
By Erin Leitheiser. Can ever-higher rates of consumption ever truly be sustainable? Consideration of up-and-coming consumers will be key to making progress in the...
By Noah Peters. Society’s declining trust in science in general and economics in particular is a much debated topic. Martin Wolf’s recent commentary for...
Hypocrisy is a serious charge for social actors, especially organizations and politicians, whose profession depends on perceptions of sincerity and credibility. This post examines types and implications of hypocrisy.
Despite their key role in both national and international affairs, business associations remain strangely absent from academic discourse, teaching and research on corporate responsibility and sustainability. We clearly need to pay more attention to business associations.
This is blog post one of two throwbacks providing key insights from the speakers. By Oliver Laier. On Monday, December 3rd, a new centre...
By Karin Buhmann. ‘Building on what works’ was the key topic for the annual Forum on Business and Human Rights that took place in...
By Andreas Rasche. Corporate sustainability is full of statements, terms, and concepts that are empty, unclarifiable and vague. Instead of rejecting such vagueness altogether,...
The days of corporate greening are over. Many companies kicked off their sustainability strategies decades ago by picking the low-hanging fruit. But there is nothing left within arm’s reach to pick. Now we expect companies big and small to demonstrate their contribution to broader societal and environmental sustainability challenges beyond firm boundaries.
By Lara Anne Hale. Smart Cities 101 Last week I had the pleasure of being one of eight students to join the University of...
By Daniel Lundgaard. There is a saying on online forums that “About 78% of all statistics shared online are made up to prove a...
By Valentina De Marchi. How can firms change for sustainability? As political and societal pressures increase, and more and growing evidence supports a business...