Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens

摘要: In contrast to the recent rise economic importance of offshore finance centres (OFCs), topic taxation has so far created little interest among scholars corporate social responsibility (CSR). This paper makes two contributions addressing this lacuna. Applying a range influential normative theories ethics, it first offers an ethical evaluation tax havens. Second, examines what use large firms that are headquartered in OFCs—Bermuda and Cayman Islands—make formal CSR tools. The emerging duplicity haven-based companies professing highlights once more political nature CSR, where at least some and/or industries can successfully limit government power enact regulation as well shape discourse around CSR. study OFC-based thus calls into question usefulness often quoted definition going beyond law.