The Corporation

• Type: Chapter or Part of a Book
• Date: 2021

Authors

Manuel Castelo Branco (Author) FEP

Book

Title: Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour

Pages: 21-29

ISBN: 9783662637333

Electronic ISBN: 9783662637357

Publisher: Springer Berlin Heidelberg

Indexing

Scopus - 21 Citations

Other information

Authenticus ID: P-00X-XH2

DOI: 10.1007/978-3-662-63735-7_3

Abstract (EN): In this chapter the view of the corporation that underpins the perspective on CSR upon which this book rests is presented. Similar to the previous one, this chapter helps setting the stage for the subsequent discussion of the issues on which this book focuses. The dominant theories of the corporation (the artificial entity, real entity, and aggregate theories) are presented, and a more recent theory¿the collaboration theory of the corporation¿is introduced as an attempt to address the shortcomings of the former theories. This latter theory, proposed by Eric Chaffee, is presented as especially interesting for the purpose of analysing the fight against corruption and responsible tax behaviour as CSR issues. © 2021, Springer-Verlag GmbH Germany, part of Springer Nature.

Language: English

Type (Professor's evaluation): Scientific