Should CSR address tax issues?
It is only relatively recently that the literature on CSR has begun to address
issues of tax strategy.67 However, it is likely to become an increasingly important
item on the CSR agenda in the foreseeable future. In 2004 the director of
the OECD tax policy centre suggested that ‘tax is where the environment was 10
RHYS JENKINS & PETER NEWELL
386
Downloaded by [Saxion University of Applied Sciences] at 13:04 16 December 2015
years ago’.
68 Although this statement now seems a little premature, it is possible
to draw parallels with the developments that led to the wave of CSR related to
environmental and labour rights’ issues in the 1990s, described earlier.69