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The Corporation

In: Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour

Author

Listed:
  • Manuel Castelo Branco

    (University of Porto)

Abstract

In this chapter the view of the corporation that underpins the perspective on CSR upon which this book rests is presented. Similar to the previous one, this chapter helps setting the stage for the subsequent discussion of the issues on which this book focuses. The dominant theories of the corporation (the artificial entity, real entity, and aggregate theories) are presented, and a more recent theory—the collaboration theory of the corporation—is introduced as an attempt to address the shortcomings of the former theories. This latter theory, proposed by Eric Chaffee, is presented as especially interesting for the purpose of analysing the fight against corruption and responsible tax behaviour as CSR issues.

Suggested Citation

  • Manuel Castelo Branco, 2021. "The Corporation," CSR, Sustainability, Ethics & Governance, in: Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour, chapter 0, pages 21-29, Springer.
    • Handle: RePEc:spr:csrchp:978-3-662-63735-7_3
    DOI: 10.1007/978-3-662-63735-7_3
    as

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