CIAO DATE: 09/2013
August 2013
Norwegian Institute of International Affairs
This is a conceptual paper that seeks to dig out some of the distinct understandings of corporate social responsibility (CSR) and relate them to basic economic and ethical choices and theories. Most of the discussion is focused on enterprise choice of tax payment in a context where both enterprise production activities as well as their tax payment may be allocated between constituencies where the state of public governance and poverty levels may differ widely. The presentation is non-formal, but mostly stylized and empirical information is mostly presented in the footnotes.
Resource link: Corporate Social Responsibility when Ethical Beliefs and State of Public Governance vary [PDF] - 1.5M