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VIRTEU
ROUNDTABLE DISCUSSION SERIES
CSR, Business Ethics, and Human Rights in the area of taxation

On the 12th of Februray 2021, it was held the second session of the VIRTEU Roundtable Discussion Series, which focused on "CSR, Business Ethics, and Human Rights in the area of taxation." The Roundtable Session focused on corporate social responsibility (CSR) and business ethics in the area of taxation and aimed at exploring ways to fight tax fraud and related corrupt practices in the corporate world.

The event was organized by VIRTEU Special Adviser Prof. Diane Ring, who is Interim Dean and Professor of Law, Boston College Law School at Boston College Law School, the project Principal Investigator, Dr. Costantino Grasso, who is Associate Professor of Law at Manchester Law School, and the Co-Investigator, Dr. Lorenzo Pasculli, who is Associate Head for Research at Coventry Law School.

The video recording of the event is available below. 

Suggested Citation

APA: [Speaker's surname, initial(s)] (2021, February 12). VIRTEU Roundtable "CSR, Business Ethics, and Human Rights in the area of taxation". Video recording at [00:00]. Retrieved from https://www.corporatecrime.co.uk/virteu-csr-business-ethics.

 

HARVARD: [Speaker's surname, initial(s)] (2021) VIRTEU Roundtable "CSR, Business Ethics, and Human Rights in the area of taxation"[Online]. Video recording at [00:00]. Available at: https://www.corporatecrime.co.uk/virteu-csr-business-ethics.

OSCOLA: [Speaker's name and surname] ‘VIRTEU Roundtable "CSR, Business Ethics, and Human Rights in the area of taxation"’. (Corporate Crime Observatory, 12 February 2021), Video recording at [00:00], <https://www.corporatecrime.co.uk/virteu-csr-business-ethics>.

The session, which was chaired by Prof. Diane Ring, enjoyed the participation of two leading experts in the area of CSR and Business Ethics, Prof. Ann E. Tenbrunsel, who is Professor of Business Ethics at the College of Business Administration, University of Notre Dame, and Prof. Kish Parella, who is Associate Professor of Law at Washington and Lee University. and VIRTEU Research Associate, Dr. Dawn Carpenter, who is Lecturer of Finance at the Catholic University of America, Host of the “What Does It Profit?” Podcast and Associate Editor for the United States for this Blog.

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Interactive Table of Contents
 
 

  • Opening Remarks (Dr. Costantino Grasso)

  • Topic 1: Major CSR challenges in the area of taxation 

  • Topic 2: CSR, ethics, and the role of tax professionals

  • Topic 3: Business frame vs ethical frame

  • Topic 4: Ethical approaches to disclosure regimes

  • Topic 5: Reasons behind the difficulties in letting CSR emerge

  • Topic 6: Responses to potentially unethical behaviors

  • Topic 7: Normalization of economic crime

  • Topic 8: The role of corporations in society

  • Topic 9: Cost-benefit analysis of unethical conducts

  • Topic 10: Taxation and CSR-based recommendations 

Select Opinions and Arguments

Dr. Dawn Carpenter: Taxation plays a fundamental role in our society and it may be considered as the "lifeblood of the social contract." Unethical corporate conduct, and in particular the exploitation of tax regulatory vulnerabilities, may be considered harmful for the fabric of society itself.  

Suggested citation: Carpenter, Dawn (2021) VIRTEU Roundtable "CSR, Business Ethics, and Human Rights in the area of taxation"[Online]. Video recording at 07:00. Available at: https://www.corporatecrime.co.uk/virteu-csr-business-ethics.

Prof. Ann E. Tenbrunsel: Individuals think to be more ethical than they actually are because it is difficult to see the "outcome components" of their decisions.

Suggested citation: Tenbrunsel, Ann (2021) VIRTEU Roundtable "CSR, Business Ethics, and Human Rights in the area of taxation"[Online]. Video recording at 09:05. Available at: https://www.corporatecrime.co.uk/virteu-csr-business-ethics.
 

Prof. Ann E. Tenbrunsel: When tax professionals start to enter the gray area, where behaviors are potentially legal but not ethical, they run the risk of sliding down on a slippery slope; and over time they take additional steps down the slope that are almost indiscernible and adopt a mindset that is characterized by ethical fading in the decision-making process, which eventually lead them to increasingly serious violations.

Suggested citation: Tenbrunsel, Ann (2021) VIRTEU Roundtable "CSR, Business Ethics, and Human Rights in the area of taxation"[Online]. Video recording at 14:28. Available at: https://www.corporatecrime.co.uk/virteu-csr-business-ethics.

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For a written summary of the discussion that took place during the VIRTEU Roundtable Discussion Series, which focused on "CSR, Business Ethics, and Human Rights in the area of taxation." please see the relating article published on The Corporate Social Responsibility and Business Ethics Blog.