PhD Defence: Sara Ravn Jespersen

In order to obtain the PhD degree, Sara Ravn Jespersen has submitted her thesis entitled:

Responsible Corporate Tax Practice - How, why, and with what implications?

The thesis explains the emergence and implications of how some multinational corporations engage in responsible corporate tax practices. Three papers uncover the phenomenon of responsible corporate tax as having relational, organizational, and political implications analyzing empirical material consisting of interviews with tax and non-tax professionals, observations, and archival data (from 2000–2022). The thesis contributes to institutional theory with its multi-level analysis drawing on CSR perspectives, sociology of compliance, and private governance literature. The thesis argues that responsible corporate tax practice should be seen not only as a managerial practice, but also as a governance dynamic that should be understood in its contemporary context of complex societal and regulatory pressures of law and politics.

The thesis will be available from research.cbs.dk

Primary Supervisor:

Professor Hans Krause Hansen
Department of Management, Society and Communication
Copenhagen Business School
 
Secondary Supervisors:

Professor Jeremy Moon
Department of Management, Society and Communication
Copenhagen Business School

Assessment Committee:

Professor Karin Buhmann (Chair)
Department of Management, Society and Communication
Copenhagen Business School

Professor Patrick Haack
Department of Strategy, Globalization and Society
University de Lausanne

Professor Anne Van de Vijver
The Research Group Business and Law, DigiTax Research Center
University of Antwerpen

Date: 28 marts 2025
Time: 14:00-16:00
Online: ZOOM

*Please note that the microphone and camera of all spectators must be turned off.

Location: Dalgas Have
Room: DH.Ø.0.89
Reception: Faculty Club (ground floor next to canteen)

*The CBS PhD School will host a reception, which will take place immediately after the defence.