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Organizational happiness has received exponential attention in recent years. To offer an over-view for future research gap, this article produces a comprehensive review by combining bibliometric analysis and interviews to key authors in the field. The main objective of this paper is to show the state of research regarding the environment in the management of happiness in organizations: the evolution of scientific activity, current trends in authorship, topics and future setting research agenda.

The methodological process focuses on a mixed method. A systematic review of the relevant literature; bibliometric analysis and network mapping in the Web of Science and Scopus data-bases; bibliometric network analysis of authorship, citation and co-occurrence of key words in scientific publications.

The results reveal that happiness management is gaining importance and, moreover, more than half of the publications about happiness management are related to the environment in which the organizations are immersed. Therefore, the study provides some research directions and insists on role of environment to better understand the theoretical and practical perspectives. Likewise, bibliometric analysis and interviews allow to measure quality, impact, productivity and scientific evolution which are increasingly valued in order to identify the main concepts and topics that are considered key, drivers of research and those gaps that should be addressed in future research work for the conceptual framework of happiness management in organizations.

Conclusions are drawn that promoting corporate social responsibility strategies, aimed at fostering sustainability and care for the environment result in the well-being of organizations and the performance of their workers are highlighted.

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.