The Corporation

• Tipo: Capítulo ou Parte de Livro
• Data: 2021

Autores

Manuel Castelo Branco (Autor) FEP

Livro

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

Páginas: 21-29

ISBN: 9783662637333

ISBN Eletrónico: 9783662637357

Editora: Springer Germany

Indexação

Scopus - 21 Citações

Outras Informações

ID Authenticus: 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.

Idioma: Inglês

Tipo (Avaliação Docente): Científica