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This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-2004.

The approach follows Feldman and Slemrod (2007) by exploiting the relation of charitable donations with the composition of income but introduces two methodological innovations, which could be useful for further studies: correction for sample selection with a Heckman two-step setting and the calculation of different evasion rates for top incomes with an interaction term.

Evasion in capital incomes was significant throughout these years. Financial incomes were reported at around 50-70 per cent of their real value, with the lowest estimates corresponding to the top decile. Revenues from fixed capital display similarly low compliance rates for the top 10 per cent. Tax evasion in self-employment incomes (direct assessment) is estimated at 20 per cent for 2001. Mostly because of a composition effect, this means that fraud was higher at the top of the income distribution, thus having a regressive impact. Inequality statistics and top income concentration estimates should, therefore, be revised upwards.

This is the first paper to estimate the distributive impacts of tax evasion in Spain, and one of very few internationally.

Prior studies have shown that heterogeneity plays a crucial role in addressing soft issues linked to a firm’s corporate social responsibility stance. The purpose of this paper is to extend the prior literature on the effect of gender heterogeneity on environmental, social and economic performance dimensions, specifically, whether the female boardroom presence weakens or strengthens the performance along the three dimensions, commonly referred to as the corporate sustainability.

The study from a positivist philosophy adopts a quantitative approach, and the final sample consisted of forty-six companies listed on the Nigerian Stock Exchange for the year 2011–2018. The final sample was a balanced panel of 344 firm years. The dependent variables were return on assets (ROA), environmental performance (ENV) and donations made for social causes (SOP). The ENV was measured using a content scoring system, with range of 1 to 5. The data were analysed using the fixed effects and GLM regression models. To further address the issue of endogeneity, a two-stage least squares regression was conducted.

The findings show a positive relationship between gender heterogeneity and ROA, which was also confirmed for the environmental performance index. However, the sign reversed in the SOP model and showed a negative relationship between gender heterogeneity and donations, the proxy for SOP. The results are in tandem with the stakeholder axioms that argue that commitment to other stakeholder groups strengthens firm performance in the long run.

An implication of this study is the fact that information availability has been rapidly escalating in the country, leading to rising social movements and civic unrest; therefore, corporations that face negative castigations may pay the huge price of product boycott and loss of market value.

The findings of this study provide additional insight into the influence of female boardroom presence on the environmental, social and economic performance of firms. The findings suggest the relevance of the resource dependence theory, especially from a developing country context, to ensure an improved corporate governance structure in Nigerian manufacturing firms.

The purpose of this paper is to investigate whether companies that donate to winning electoral campaigns are more aggressive in terms of tax planning than companies that do not make these contributions. The relationship between politicians and companies may be signaled by political connections in which companies try to get political benefits in exchange for providing politicians with campaign financing. The hypothesis is that a quid pro quo occurs in which these companies benefit from favorable tax treatment that reduces their relative tax burden.

The focus of this study is donations that were made in the presidential elections of 2010 and 2014. The sample covers the period between 2010 and 2016 for companies listed on the B3 Stock Exchange, using proxies for tax aggressiveness computed based on value-added reporting. Through linear regressions, the authors have tested whether the companies that made these campaign contributions tend to have a lower tax burden.

The proposed hypothesis was confirmed, revealing that a political connection between campaign donations reduces the tax burden for donating companies during the years following the election. These donations appear to depict an environment characterized by an exchange of favors in which the donating companies exhibit greater tax aggressiveness than non-donating companies.

The current study deals with a subject that has not yet been examined empirically in Brazil and reinforces the position adopted by the Supreme Court in prohibiting campaign donations to inhibit quid pro quo practices. The study offers additional arguments for the criminalization of the so-called “second set of books” used to record electoral campaign contributions.

This study offers an empirical framework for how hotel employees CSR perceptions affect their job satisfaction by incorporating the parallel mediating roles of organizational identification and psychological contract fulfillment. In addition, it examines the moderator effects of employees' CSR-induced attributions on the constructed mediated model, providing a powerful lens through which to evaluate when and how employees' CSR perceptions influence organizational identification and psychological contract fulfillment.

The study use PLS-SEM techniques to analyze a sample of 520 employees from 49 luxury hotels with 4–5 stars in Khanh Hoa province, Vietnam.

The results show that CSR positively influences job satisfaction through the mediating role of psychological contract fulfillment and organizational identification. Besides, attachment styles also play moderator role in the relationship between CSR and psychological contract fulfillment/organizational identification.

The discoveries elucidated within this research endeavor proffer actionable discernments to be earnestly contemplated by professionals entrenched in the hotel industry, earnestly aspiring to ameliorate the contentment of their workforce and, concomitantly, augment the overarching efficacy of their organizational operations.

This study provides human resource departments with insights and suggestions for maximizing the efficacy of CSR implementation in the hotel industry.

Regarding the retail internal supply chain (SC), both retailers and research are currently focused on reactive food waste reduction options in stores (e.g. discounting or donations). These options reduce waste after a surplus has emerged but do not prevent an emerging surplus in the first place. This paper aims to reveal how retailers can proactively prevent waste along the SC and why the options identified are impactful but, at the same time, often complex to implement.

The authors follow an exploratory approach for a nascent topic to obtain insights into measures taken in practice. Interviews with experts from retail build the main data source.

The authors identify and analyze 21 inbound, warehousing, distribution and store-related options applied in grocery retail. Despite the expected high overall impact on waste, prevention measures in inbound logistics and distribution and warehousing have not been intensively applied to date.

The authors provide a structured approach to mitigate waste within retailers' operations and categorize the types of barriers that need to be addressed.

This research provides a better understanding of prevention options in retail operations, which has not yet been empirically explored. Furthermore, this study conceptualizes prevention and reduction options and reveals implementation patterns.

The purpose of this study is to investigate how much visual attention is given to banner ads embedded in Web page content dependent on whether the user’s task is goal- or not goal-oriented, as well as the interplay between attention, banner location, banner click and banner recognition.

The authors used a within-subjects design where 100 participants performed two tasks – reading a news and finding where to click next – on a Web page containing three banner ads embedded into the website content. The authors gathered behavioral and eye-tracking data.

Consumers disregard banner ads when they are performing a focused task (reading news). Visual attention paid to the banners while reading – but not while free browsing – and banner location do not impact ad clicking. In addition, it is not necessary to pay full attention to a banner ad to be able to recognize it afterward.

The strategy of embedding banners in the main content of a Web page leads to higher visual attention when consumers are browsing a Web page compared to a focused task (e.g. reading). It also increases ad recognition over time compared to benchmark levels for ads placed in traditional positions.

Previous studies mainly assessed effectiveness of banners located at the top or lateral of a Web page. The authors used eye tracking as an objective measure of visual attention to banner ads embedded in Web page content and behavioral metrics to assess ad interest and measured ad recognition over time.

Investigar cuánta atención visual se presta a los banners publicitarios incrustados en el contenido de una página Web en función de si la tarea del usuario está orientada a un objetivo o no, así como la interacción entre la atención, la ubicación del banner, el clic en el banner y el reconocimiento del banner.

Se utilizó un diseño entre sujetos en el que 100 participantes realizaban dos tareas – leer una noticia y encontrar dónde hacer clic a continuación – en una página Web que contenía tres banners publicitarios incrustados en el contenido del sitio Web. Se recogieron datos conductuales y de seguimiento ocular.

Los consumidores no prestan atención a los banners publicitarios cuando están realizando una tarea concentrada (leer noticias). La atención visual prestada a los banners durante la lectura – pero no durante la navegación libre – y la ubicación de los banners no influyen en el hecho de hacer clic en los anuncios. Además, no es necesario prestar toda la atención a un banner publicitario para poder reconocerlo después.

Los estudios anteriores evaluaban principalmente la eficacia de los banners situados en la parte superior o lateral de una página Web. Nosotros utilizamos el seguimiento ocular como medida objetiva de la atención visual a los banners incrustados en el contenido de la página Web y métricas de comportamiento para evaluar el interés por el anuncio, y medimos el reconocimiento del anuncio a lo largo del tiempo.

La estrategia de incrustar banners en el contenido principal de una página Web aumenta la atención visual de los consumidores cuando navegan por una página Web en comparación con una tarea específica (por ejemplo, leer). También aumenta el reconocimiento del anuncio a lo largo del tiempo en comparación con los niveles de referencia de los anuncios colocados en posiciones tradicionales.

研究用户对嵌入在网页内容中的横幅广告的视觉注意程度, 取决于用户的任务是否以目标为导向, 以及注意、横幅位置、横幅点击和横幅识别之间的相互作用。

我们采用了主体内设计, 100名参与者在一个含有三个嵌入网站内容的横幅广告的网页上执行两项任务–阅读新闻和寻找下一步的点击位置。我们收集了行为和眼球追踪数据。

消费者在执行重点任务（阅读新闻）时忽略了横幅广告。阅读时对横幅广告的视觉关注–而不是自由浏览时–以及横幅广告的位置并不影响广告点击。此外, 不一定要完全注意横幅广告才能在事后认出它。

以前的研究主要评估位于网页顶部或侧面的横幅广告的效果。我们用眼动仪作为对嵌入网页内容的横幅广告的视觉注意力的客观测量, 用行为指标来评估广告的兴趣, 并测量了广告在一段时间内的识别度。

在网页的主要内容中嵌入横幅广告的策略导致消费者在浏览网页时, 与重点任务（如阅读）相比, 视觉注意力更高。与放置在传统位置的广告的基准水平相比, 它也会随着时间的推移增加广告识别度。

This study focuses to develop a common humanitarian supply chain process model (HSCPM) that enables effective enterprise resource planning (ERP) systems for NGOs, and the study also investigates the role of modularity as a dynamic capability that supports creating such model.

A multifocus group study was performed as part of a larger project, the Frontline Humanitarian Logistics Initiative, aiming to establish a common data model that would serve as the backbone of humanitarian ERP systems. Fourteen international humanitarian organizations (IHOs) participated in the process, reaching a consensus on the structure of the process model.

An HSCPM was proposed based on the consensus reached across IHOs. Four degrees of customization differentiating between “generic,” “tailored,” “specific,” and “unique” processes are presented and discussed.

The findings show modularity applied to process as a mean to create dynamic efficiencies and position the modular process model within the dynamic capabilities framework, supporting supply chain responsiveness and expanding the literature on supply chain management (SCM), dynamic capabilities, and humanitarian logistics.

This research proposes a consensus-based data model, facilitating the advancement of ERP systems in the humanitarian context and lays a foundation for interoperability among ERP systems across diverse IHOs.

First attempt to elucidate the specific characteristics and unique processes defining an HSCPM, this study reached an unprecedented consensus for the humanitarian sector, setting the base toward an industry standard.

The authors discuss the implications of the recent United States Supreme Court decision in Dobbs v. Jackson and its impact on employees and employers. Although several employers issued public statements regarding the provision of abortion-related benefits, the authors highlight some of the obstacles to their implementation.

With a focus on employee wellbeing, the authors discuss the obstacles in implementing abortion care benefits.

While it is encouraging to see many organizations make public statements in support of abortion rights, the authors temper their enthusiam with questions about practicality.

Based on the research on hidden stigmas and the job demands-resources model, the authors argue that employees who need to use abortion-related benefits may be unlikely to seek them.

The authors highlight some unanswered questions relating to the requesting and granting of abortion healthcare benefits.

The Dobbs decision takes away rights. While the authors applaud organizations’ efforts to restore them, facilitating access to an abortion in other states is quite complicated.

Although abortions are very common, very little organizational research has addressed the topic. In light of the Dobbs v. Jackson decision, the paper raises some timely questions about employer-sponsored abortion healthcare.