Corporate social responsibility: A research handbook, by Kathryn Haynes, Alan Murray, and Jesse illard, eds
| DOI | 10.1177/0020702014521563 |
| Date | 01 March 2014 |
| Author | Gillian Hutchison Perry |
| Published date | 01 March 2014 |
| Subject Matter | Book Reviews |
provides the best foundation both for its peaceful rise and for internal change
within China. Gross ably argues that the US has little to gain from attempting
the economic containment of China, and his arguments are a useful corrective to
some of the Obama administration’s rhetoric.
For as long as China’s economic and military rise continues, the regional order
in the Asia-Pacific and even the global order will be subject to change. Gross
provides a useful reminder of what is at stake in the Sino-American relationship
and reminds us that China is already so integral to the global economy that to
isolate it is impossible. But neither can the US control its internal development or
its external actions through a clever combination of carrots and sticks. Like so
much nowadays, China’s future will ultimately be stamped ‘‘Made in China.’’
Kathryn Haynes, Alan Murray, and Jesse Dillard, eds
Corporate social responsibility: A research handbook
New York: Routledge, 2013. 369pp., $170.00 (hardcover) ISBN 978-0-415-78171-8
Reviewed by: Gillian Hutchison Perry, University of Toronto
Kathryn Haynes, Alan Murray, and Jesse Dillard’s edited volume on corporate
social responsibility (CSR) is a thorough, 20-chapter reference that draws on the
expertise of authors, including academics and practitioners, in a range of fields
from law to business to philosophy. As a result, this collection casts a wide net
and will be of interest to a wide audience. Because taxation is significant to social
redistribution and policy considerations, the book’s strong emphasis on taxation
and social justice is particularly relevant internationally, especially as countries re-
examine their financial and economic systems in the wake of globalization and
recent financial crises.
The essence of CSR is clearly established by notable academic and business
contributors. In the first section, Steven Toms addresses corporate management
issues as significant for the development of CSR. While the idea of taxation is
anchored in societal practices, it is frequently dismissed by corporations. In the
chapter ‘‘Taxation and Social Justice,’’ Prem Sikka effectively presents taxation
and tax payment as an important responsibility of corporations. She argues that
payment of taxes be considered a litmus test of CSR. Gregory Morris presents a
technical discussion of corporate taxation strategies, while Lutz Preuss engages in a
more in-depth discussion with respect to tax avoidance. Preuss evaluates three
theories—utilitarianism, deontology, and Aristotle’s virtue ethics—to determine
that none of them justifies this behaviour. Despite this conclusion, he recognizes
that tax avoidance is implicitly accepted in practice. Finally, Matthias Beck draws
on these presentations to examine more than 50 years of history to account for
public–private partnerships and infrastructure investment.
The nature of the flow of investment capital around the world is further chal-
lenged by Rob Gray’s identification of corporate negligence with respect to
accountability and the reporting of sustainable and socially just activities, required
122 International Journal 69(1)
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