Conference Agenda

When multinational corporations engage in tax avoidance while committing significant human rights abuses, they epitomize the worst excesses of globalization: imposing severe social costs on workers, communities, and the environment while depriving states of the fiscal resources necessary to address these harms. This dual failure—economic and ethical—poses serious risks to democratic governance. Analysing data from 83 of Europe’s largest corporations (2000–2020), this paper explores the link between tax avoidance and human rights violations, highlighting the moderating influence of institutional investors. Our findings reveal that firms investing in tax havens jurisdictions are also more likely to directly abuse human rights, with institutional ownership reducing this tendency. Notably, the connection between tax avoidance and rights violations is strongest when abuses occur outside Europe.

This study examines how social connectivity, particularly face-to-face interactions, enhances user engagement and collective action within social mission platforms (SMPs), using recycling behavior as a focal point. While digital platforms typically expand through network effects and online interactions, we argue that integrating face-to-face communication can significantly increase participation and group cohesion and improve platform effectiveness. Through a case study of the recycling SMP Yoyo and two experimental studies, we find that face-to-face interactions increase first-time participants’ recycling contributions but can also trigger collective flight, where disengagement by some participants prompts broader declines in participation. Furthermore, we find that simply invoking social connectivity through communication frames, embedded in a targeted messaging campaign, can encourage “idle” participants to follow through and start contributing to the SMP’s objectives. These findings underscore the value of interpersonal connections in SMP design while highlighting potential risks related to group dynamics. We discuss the implications for SMP design strategies and suggest future research directions to deepen our understanding of digital-physical engagement for social impact.

This paper adopts a question-driven approach to compare the strategies of for-profit firms and non-profits when entering markets for social services and their connection to long-term firm outcomes. It examines the period following legislation that, for the first time, allowed for-profit firms to operate in Brazil’s higher education market. Using quantitative analysis and qualitative interviews, we show that, compared to non-profits, for-profit firms started operations with broader service portfolios, offered more market-oriented degrees and adopted more flexible human resource management. These strategies were positively associated with firm survival and growth, accounting for a significant share of the performance differences between for-profits and non-profits. Differences in the social orientation of non-profits partially explained these disparities. This research underscores the role of for-profit firms in the provision of social services.