University of Surrey

Test tubes in the lab Research in the ATI Dance Research

Between ethics and law:: TNCs’ behaviour in modern economic globalisation

Carminati, Lara (2018) Between ethics and law:: TNCs’ behaviour in modern economic globalisation Society and Business Review.

[img] Text
SBR_Manuscript_Final.docx - Accepted version Manuscript

Download (47kB)


Purpose -

The purpose of this article is to offer a critical and broad perspective on how transnational companies (TNCs) behave in the global context, focusing its attention on the controversial issue of tax avoidance in the UK. It pursues this aim by taking into account not only economic globalisation, mobility of capital and tax havens, but also ethics and corporate social responsibility.

Design/methodology/approach -

This article seeks to provide an interdisciplinary viewpoint drawing not only from well-established scholarly literature but also from real cases and evidence, such as the scandals involving corporate giants, such as Starbucks, Google and Amazon in the UK.

Findings -

This article highlights the fundamental interplay and mutual aid of ethics and international laws, underlining the increasing importance of corporate social responsibility principles in todays’ business practices. However, it also emphasises the need of reinforcing these principles with either regional or universalistic legal approaches to tackle TNCs’ misconduct in the international arena.

Practical implications -

This article suggests that by establishing and enforcing international business laws, increasingly aligned with ethical principles, the gap between ethics and legislation can be consistently bridged. Hence, TNCs’ behaviour could be more efficiently controlled.

Originality/value -

The paper contributes to the literature on modern economic globalisation by providing a comprehensive and integrative perspective on TNCs’ behaviour, accounting for the interplay of socio-ethical, legal and business principles.

Item Type: Article
Divisions : Faculty of Arts and Social Sciences > Surrey Business School
Authors :
Date : 9 July 2018
DOI : 10.1108/SBR-04-2018-0032
Copyright Disclaimer : © Emerald Publishing Limited 2018 Published by Emerald Publishing Limited Licensed re-use rights only
Uncontrolled Keywords : transnational companies (TNCs), tax avoidance, ethics, law, corporate social responsibility, regional and universalistic approaches
Depositing User : Melanie Hughes
Date Deposited : 09 Aug 2018 11:06
Last Modified : 09 Aug 2018 11:06

Actions (login required)

View Item View Item


Downloads per month over past year

Information about this web site

© The University of Surrey, Guildford, Surrey, GU2 7XH, United Kingdom.
+44 (0)1483 300800