#trr266 WP by Ortmann (@unipb), Simons (@MannheimBSchool), Voeller (@tbs_education) shows that the effects of an international tax reform for MNEs on sales quantities and fiscal revenues depend on the properties of the underlying product markets. https://t.co/Nr0QFiGqTm — TRR 266 Accounting for Transparency (@trr_accounting) September 29, 2021
Category: Presse
No. 93: Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?
Does #CbCR call for arbitration? Dirk Simons (@MannheimBSchool), Dennis Voeller (@tbs_education) & co-authors show that tax audit quality increases under CbCR, and that arbitration effects on tax audit quality depend on the arbitration procedure in place. https://t.co/Vn0hvFFPN4 — TRR 266 Accounting for Transparency (@trr_accounting) September 5, 2022
Comment rédiger un rapport de Développement Durable qui percute?
As a Business school, how should you write an impactful sustainability report? Probably, you should consider your achievements, your target audiences, and the messages you want to convey. Get some more advices from Kim Ceulemans and collegues in this article from Giselle Weybrecht ( AACSB). For more information, please visit the following link: https://www.aacsb.edu/insights/articles/2022/01/how-to-write-an-impactful-sustainability-report Kim […]
Kim Ceulemans : comment être un chercheur à impact?
“Impact can mean different things for different people. For me, impact is really about being somehow relevant for society and contributing to changing something for practice as well, rather than thinking ‘I am doing research and making a theoretical contribution only’.” Kim started her career as a staff sustainability coordinator in a management school that […]
Archie Carroll : La pyramide de la responsabilité sociale des entreprises.
La pyramide de la responsabilité sociale des entreprises simplifie la responsabilité des entreprises en aplatissant et en linéarisant leurs actions de RSE. Les dirigeants d’organisations doivent réfléchir soigneusement au type d’impact social qu’ils souhaitent générer (“objectif”). Cette autoréflexion doit être alignée sur leurs capacités organisationnelles. Le résultat final sera des résultats sociaux (“impact”) et non […]