The UN Global Compact is currently at a crossroads and continues to suffer from significant legitimacy challenges, which must be confronted in order to meet its original aspirations. Gregoratti opens up the black-box of the UN’s archetypical corporate social responsibility (CSR) initiative and appraises its ten-year history, governance, and engagement mechanisms. Chapters discuss the Compact’s history, how it works, its global bureaucracies and local networks, the global governance of CSR, the Compact’s critiques, etc.

(BUSINESS * CORPORATE ACCOUNTABILITY * CSR * UN GLOBAL COMPACT)

From Asian sweatshops to oil-based violence in Nigeria, the challenges of regulating harmful corporate practices in some of the world’s most difficult regions long seemed insurmountable. Human rights groups and businesses were locked in a stalemate. In 2005 the United Nations appointed John Ruggie to examine the problem and identify a path forward. Ruggie produced his “Protect, Respect and Remedy” Framework and “Guiding Principles” to help implement it, holding both states and businesses accountable for providing more effective protection to individuals and communities. These “Ruggie Rules” were endorsed unanimously by the UN, are being incorporated by governments and companies around the world, and are employed by human rights and workers’ groups.

(“RUGGIE RULES” * HUMAN RIGHTS AND CORPORATE ETHICS * BUSINESS)

Throughout the world, the rule against price fixing is competition law’s most important and least controversial prohibition. Yet there is far less consensus than meets the eye on what constitutes price fixing, and prevalent understandings conflict with the teachings of oligopoly theory that supposedly underlie modern competition policy. Kaplow explores competition law’s horizontal agreement requirement, presents a systematic analysis of how best to address the problem of coordinated oligopolistic price elevation, and compares the resulting direct approach to orthodox prohibition. In doing so, the author elaborates the relevant benefits and costs of potential solutions, investigates how coordinated price elevation is best detected in light of the error costs associated with different types of proof, and examines appropriate sanctions.

(COMPETITION POLICY * PRICE-FIXING * BUSINESS)

The corporation is one of the most important and remarkable institutions in the world, affecting all of us all the time--feeding us, entertaining us, employing us. But corporations are also the cause of immense suffering, instruments of poverty, pollution, and financial crisis. Mayer shows why this is happening and what we can do to restore trust in corporations. What we need are corporations whose values we all value, for which we are proud to work, and from which we are confident to purchase. We need shareholders who appreciate responsibilities of being owners, committed to promoting the interests of the corporation, not just their own. And we need firms that specify their values and principles clearly and precisely, and establish boards of directors charged with upholding those values effectively. Mayer illuminates the essential elements that are the source of corporation problems--ownership, governance, accountability, and trust--and sets out an agenda for change.

(BUSINESS * CORPORATIONS RECONSIDERED)

Enhances the transparency, accountability and public visibility of the Guidelines for MNEs, highlights the outcome of the 2011 Corporate Responsibility Roundtable, and provides a first assessment of the outcome of the 2011 Update of the Guidelines adopted at the OECD Ministerial Meeting. Also reports actions taken by the 42 adhering governments from June 2010 to June 2011.

(MULTINATIONAL ENTERPRISES * CORPORATE RESPONSIBILITY * BUSINESS)

The increasingly integrated nature of the global economy and the importance of multinational enterprises raises large and complex questions about transfer pricing. Business, tax advisers and tax administrations alike see transfer pricing as one of their biggest risks. Business fears double taxation when adjustments to their taxable profits have to be made following a price transfer inquiry. Tax administrators are concerned that multinational enterprises can choose how they allocate their global profits by the way they organize their affairs, and as a result they can allocate profits to low-tax jurisdictions without moving underlying economic activity. Addresses the practical administration of transfer pricing programs by tax administrations, focuses on experiences of a number of countries, and discusses how management of transfer pricing programs can be optimized. 

(TAXATION * BUSINESS * WORLD ECONOMY * GOVERNMENT * TRANSFER PRICING)

Explores the nature, configuration and influence of global elites; examines the impact of elites on transnational policy development and strategically on corporations as board members of PLCs and international joint ventures (IJV's), and provides a balanced view of how our present day elites operate. Chapters discuss global capitalism theory and the emergence of transnational elites; panopticism and elites; elites and the post-industrial age; the nature of Chinese elites; elitism, class and the democratic deficit: founding themes of the American republic ; the transnational power elite; board directors as elites in the context of international joint ventures; entrepreneurs as elites; migrant elites; leadership hubris.

(WORLD GOVERNANCE * GLOBAL ELITES * BUSINESS ELITES * GLOBAL CAPITALISM)

Provides the theoretical framework on how to manage crises in organizations. The authors connect crisis management theories with practical examples from Chinese companies and contribute to better crisis management not only in Chinese organizations, but also in organizations from other countries. Chapters focus on China's ideological, economic, and institutional transformation; type of crisis; crisis management process; crisis partnership; connections between crisis and enterprise life-cycle stages; crisis management, change management, and innovation management; ethics in connection with national culture; Chinese and Estonian crisis management comparison; Chinese organization crisis management cases.

(CRISIS MANAGEMENT * CHINESE ORGANIZATIONS)

Highlights the importance of interactive, practice-based learning as a means to promote more thorough innovation dynamics in regional and national economies. Successful experiences in Scandinavia and southern European countries are examined, with insightful policy lessons extracted from each case. Chapters on competence building in the learning economy, specialization in the knowledge economy, the role of “clusterpreneurs” in facilitating cluster evolution in peripheral regions, trajectories of learning, typologies of innovation, etc.

(INNOVATION POLICY * BUSINESS * LEARNING AND INNOVATION)

Management accounting has undergone significant evolution moving away from rigid budgeting programs and static output measures to comprehensive approaches of value identification and measurement. Provides case studies, commentary and analysis from international experts in management accounting across the contemporary focus areas. Contents focuses on budgeting and control systems, environmental management (CSR and sustainability reorting), intangibles and non-financial performance measures, and public sector management.

(BUSINESS * ACCOUNTING TRENDS * MANAGEMENT ACCOUNTING)