Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK
ABSTRACT The possibility of measuring and comparing sustainability performance is generally taken for granted in management studies and practices based on the evaluation, selection and ranking of the supposedly best companies in the field. The purpose of this article is to question this basic assumption by analyzing the comparability of sustainability performance through a systematic review of 12 mining company reports using Global Reporting Initiative (GRI) guidelines. The analysis of information based on 92 GRI indicators raises serious questions concerning the hypothesis of measurability and comparability of sustainability performance, drawing attention to the main reasons that make it very difficult if not impossible to establish a credible and justifiable classification among organizations.
La possibilité de mesurer et de comparer les performances de développement durable est généralement prise pour acquise tant dans les recherches en gestion que dans les pratiques de classement ou de sélection des meilleures entreprises dans ce domaine. L’objectif de cet article est d’examiner cette hypothèse de mesurabilité et de comparabilité des performances de développement durable à partir de l’étude systématique de 12 rapports d’entreprises minières utilisant le même guideline du Global Reporting Initiative (GRI). L’analyse des informations relatives aux 92 indicateurs du GRI utilisés remet en cause l’hypothèse de comparabilité des performances de développement durable en mettant en lumière les principales raisons qui rendent pratiquement impossible l’établissement d’un classement crédible et justifiable entre les entreprises.
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ABSTRACT: This paper investigates responses to tax related ethical issues facing firms, an area where there has been little prior research. As perceptions may be determined by response to different legal systems and regulations, we examine responses to a series of ethical questions posed to two groups of tax practitioners, one group employed in UK firms and another group employed in Turkish firms. This facilitates both an examination of responses from within each country and a cross-national comparison of ethics and taxation. Although there is a similarity of perception of the importance of a number of taxation related ethical issues between UK practitioners and Turkish practitioners, there are also several statistically significant differences between the two groups. The paper makes a significant contribution to the literature through obtaining and analysing data from tax professionals in the UK and Turkey to provide a cross-national study of corporate tax practice and ethics. The paper is novel in that no prior studies have reported cross-national studies that have examined tax issues related to firms.International Business Review 02/2013; 22(1):100-111. · 1.51 Impact Factor