Innovative CSR: From Risk Management to Value Creation

Author(s):  
Helena Strauss ◽  
Tyson Fawcett ◽  
Danie Schutte

The digitalisation of the economy has increased tax administrations’ traditional tax risks and introduced new tax non-compliance risks, such as the use of income suppression software and tax fraud associated with the use of alternative payment methods, such as cryptocurrencies. This study focuses on the global reform that took place among tax authorities from a tax risk management and assurance perspective. The study was executed in two phases, including a cross-national literature review to synthesise international reform regarding tax risk management and assurance in response to the digitalisation of the economy. This process was followed by interviews with risk, technology and data experts of 30 global tax authorities in order to evaluate the level of implementation of the global reform measures identified in the first research phase. The research results suggest an imbalance in reform among participants from developed and developing economies. An inability to optimise tax risk and assurance management within the digitalised economy will negatively impact the tax authorities’ ability to maximise tax collection within the digitalised economy. This is especially concerning if the significant role of digital platforms on future global economic value creation is considered.


2005 ◽  
pp. 53-78 ◽  
Author(s):  
Gerhard Schröck ◽  
Manfred Steiner

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Guruh Sugiharto

Sales of products achieved by PT Gerbang NTB Emas were not yet optimal. There weresome consumer obstacles and complaints that were occur. Among them were lack of production machineries and skilled manpower, quality of goods under specification and production time is not maximized. One way that can be done is to optimize value creation between consumers and producers. Value created together is expected to provide benefits for both parties. In this study aimed to analyze the process of value co-creation that occurs between the company (PT GNE) and its customers. The research method used is qualitative approach with data collection through interview, observation and documentation. The number of interviewees was five employees and one consumer. The collected data were analyzed with content analysis using NVivo software. The result of this research is that value co-creation at PT GNE can be explained through dialogue, access, risk management and transparency. Value can be interpreted as product innovation, service and strategic policy. By knowing these aspects, the company can maximize value creation along with consumers. The company gets sales profits and the consumer gets the desired product.  Keywords: value, co-creation, dialogue, access, risk assessment, transparency, product innovation, service, strategic policy


Author(s):  
Enny Nurdin Sutan Maruhun ◽  
Ruhaya Atan ◽  
Sharifah Norzehan Syed Yusuf ◽  
Rahayu Abdul Rahman ◽  
Wan Razazila Wan Abdullah

2016 ◽  
Vol 8 (1) ◽  
pp. 211-226
Author(s):  
Ewa Kulińska

Abstract It was on the basis of the obtained results that identify the key prerequisites for the integration of the management of logistics processes, management of the value creation process, and risk management that the methodological basis for the construction of the axiological dimension of the risk management (ADRM) model of logistics processes was determined. By taking into account the contribution of individual concepts to the new research area, its essence was defined as an integrated, structured instrumentation aimed at the identification and implementation of logistics processes supporting creation of the value added as well as the identification and elimination of risk factors disturbing the process of the value creation for internal and external customers. The base for the ADRM concept of logistics processes is the use of the potential being inherent in synergistic effects which are obtained by using prerequisites for the integration of the management of logistics processes, of value creation and risk management as the key determinants of the value creation.


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