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This paper is dedicated to the topic of the emerging challenges of traditional criminal law as posed by the development of modern technology. In certain parts of the world, the automotive industry has already implemented a new generation of autonomous self-driving vehicles. Moreover, there have been incidents where such vehicles have been involved in traffic accidents with deadly consequences. The use of autonomous intelligence is also emerging in other important sectors, such as in medicine and the military.

The issue of the legal liability of autonomous machines has been the subject of numerous philosophical debates and approached from the perspective of tort law. The question of criminal liability, however, has still not been debated more comprehensively. In this text, I will analyze the scope and limits of criminal liability of humans for criminal offenses “committed” by autonomous systems. Firstly, I will describe potential crimes of AI in context of intent and negligence. Secondly, I will propose the new concept of (shared) criminal liability, the concept I will name the Division of Labor theory.

The legal devices crafted within large organizations are a key component of legal endogeneity theory (LET). While symbolically complying with legislation, legal devices allow organizations to infuse managerial logics into the legal field, which eventually diverts law from its initial political goals. Although the LET has considered legal devices such as anti-discrimination guidelines and grievance procedures, this chapter argues that contracts also constitute a locus of symbolic compliance and contribute to the eventual endogenization of regulation. Supplementing LET with a focus on legal intermediation, this chapter explores how contracts are crafted and used by large organizations to respond to regulatory pressure. While other legal instruments are unambiguously managerialized from the outset, contracts are highly versatile legal objects that perform the seemingly opposite functions of symbolically complying with regulation and serving substantive commercial purposes. This discussion of the role of contracts as compliance mechanisms is based on an in-depth empirical study of the French retail industry and its response to a set of regulations that aimed at making their business practices fairer.

The chapter shows how globalization and the IFRSs have affected the development of financial accounting and reporting in Estonia. This is interpreted through institutional theory.

The theoretical framework takes into account the prior papers published using institutional theory for defining pressures affecting the development of financial reporting model. The discussion part is presented in three sub-sections. Coercive institutional pressure is analyzed using Estonian accounting legislation from 1990–2012 and normative pressure by focusing on the impact of Big 4 audit companies in the Estonian context. The authors also give an overview of mimetic institutional pressures. As a methodological technique literature review and document analysis are used.

In the context of coercive institutional pressure the development of accounting legislation in Estonia has been mostly influenced by the IFRSs and European Union. In the light of recent events it seems that Estonia has the opportunity to follow its own way deciding which accounting principles should be applied to SMEs. Mimetic institutional pressure affecting Estonian accounting system is International Accounting Standards Board (IASB), which practices Estonian Accounting Standards Board (EASB) copies. Normative institutional pressures influencing the development of the Estonian accounting system are the Big 4 audit firms.

Although using institutional theory to interpret the development of financial reporting framework is not new its application is underexplored in the context of post-Soviet countries such as Estonia. The chapter potentially contributes to the accounting reforms evidence in emerging economies.

The modern social and political order is characterised by a range of disparate moralities which lead to a plethora of interpretations and competing perspectives as to what ought to be the appropriate ethical template for corporate social responsibility. The possibility of uniting these disparate threads into a unified whole is explored by addressing the complex philosophies of Immanuel Kant and his alleged successor, Hans Kelsen; paying particular attention to their contrasting views of the proper foundations of public consensus towards establishing an idealised moral community of corporate actors.

The research is library-based and suggests that philosophy (in this instance, Kant’s moral philosophy and Kelsen’s general theory of law and state, for example) is able to offer an alternative rational and morally grounded ethics of law and governance; pertinent to the effective governance of corporate behaviour and moral management practices.

Central concepts, characteristic of both the Kantian and Kelsenian philosophical methodologies, have the capacity to act as a positive influence on the development of effective CSR mechanisms for assuring greater accountability. In addition, it is suggested that by prescribing ethically appropriate corporate behaviour as a first consideration, such philosophical frameworks are capable of providing a powerful disincentive against corporate crime.

The paper is interdisciplinary and (in an era of mistrust, global financial impropriety and other corporate misdemeanours) explores the utility of a philosophical approach towards articulating the conditions for imposing a moral duty incumbent upon all corporate actors in addressing the practical and conceptual needs of their shareholders and wider society.

The chapter deals with the interface between the law of succession and corporate law and explains the completely different objects of these two fields of law. Succession law tries to shift and contribute assets to the successors, whereas corporate law focuses on the well-being of the company. However, in a family business, it is necessary to find legal, social, and psychological techniques to combine these two areas and to establish strong and binding relations. This is the function of shareholder agreements and family constitutions.

A company as an entity could cease to exist owing to its merger and dormancy in activity. The latter can be attributed to two causes – unsustainability of present state of production or shell companies. Therefore, three questions are posed – one, why do companies merge, two – why do companies shut down and third – of those that disappear can they be identified as shell.

The motives for each of these cases of disappearance of a company are enlisted and a firm-level analysis is undertaken where each firm is compared with a counterfactual.

It is found that companies that survived despite the inefficiencies and smaller market shares were the ones that had some foreign affiliation and were unrelated to existing business entities. On the other hand, the dormancy or shutdown can be attributed to lack of access to imported technology and low shares of market with dismal profitability. With the growing intensity of globalisation, the Indian corporate sector is now more prone to global economic conditions. Lastly, the disappearance or shutdown of companies that may have been used for tax avoidance is supported by the data.

The present study is the first to amalgamate and discuss various the causes for shutdown of companies. Further, the methodology adopted is unique in terms of the use of counterfactuals.

The purpose of this chapter is to present and review: (a) the development of social entrepreneurship in Croatia over the last 10 years; (b) the current state and perspective of the development of social entrepreneurship; and (c) strategic documents related to social entrepreneurship with an emphasis on the Strategy for the Development of Social Entrepreneurship 2015–2020 which was an essential document for the promotion and financing of social entrepreneurship. At the beginning of the chapter, the historical reasons for the emergence of the concept of social entrepreneurship are briefly described. Next, entrepreneurship is defined, then entrepreneur, and later the concepts of social entrepreneurship and social entrepreneur are introduced with an emphasis on the differences between commercial and social entrepreneurship. After the basic concepts have been explained, the chapter focusses on social entrepreneurship in Croatia: (a) the types of legal forms in which a social enterprise can be initiated, are listed due to the absence of a separate legal form in Croatian legislation; (b) several examples of positive practices were presented; and (c) the Social Entrepreneurship Development Strategy was analysed by comparing planned and executed activities and allocated and implemented resources. Unfortunately, the strategy did not achieve the expected effect and boosted social entrepreneurship’s development, which slowed growth. Social entrepreneurship in Croatia is still in its initial development phase, and a colossal opportunity has been missed. The government and other stakeholders must make additional efforts to develop social entrepreneurship in Croatia.