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In 2020, former Major Junior hockey players filed a lawsuit against the Canadian Hockey League (CHL), its three regional affiliates and each of their teams. The statement of claim (Carcillo v. CHL, 2020) alleges rampant institutionalised and systemic abuse shaped by a toxic environment that enables abuse, discrimination and other harmful conduct to continue. In response, the CHL commissioned an independent review panel (Thériault et al., 2020) to investigate the abuse allegations. The panel concluded that the culture in the CHL has allowed abusive practices to become a cultural norm. The purpose of this chapter is to provide an understanding of player perceptions of hazing in the context of an environment that is typically understood as hypermasculine to the point of enabling abuse and the vitiation of consent. Drawing on a content analysis of affidavits from the Carcillo lawsuit as well as semi-structured qualitative interviews we conducted with former CHL players, we discuss the findings that suggest that CHL teams and leagues have often fostered a culture that can facilitate dangerous hazing practices for which consent is not always authentically obtained.

This paper investigates strategies for addressing the global challenge of food loss and waste (FLW) within the food industry. It examines the relationship between corporate social responsibility (CSR) initiatives and state regulatory interventions for reducing FLW.

This mixed method study utilizes a unique panel dataset which includes the 150 largest food industry companies in Italy, Norway and the UK. It combines quantitative data analysis with qualitative insights derived from corporate strategies and corporate communications.

The analysis reveals that food companies with an established CSR strategy and in particular companies whose CSR reports highlight their environmental and social achievements are more likely to achieve in effective FLW reduction. Additionally, national-level regulatory interventions guided by European Union waste strategies act as pivotal benchmarks and encourage stricter corporate food waste management policies.

This research underscores the significance of CSR strategies and effective state regulation in the fight against FLW and offers policymakers and businesses valuable insights enabling development of robust strategies.

By emphasizing the interplay between CSR and regulatory intervention, this research contributes to the achievement of a more sustainable and efficient global food system that addresses both economic and ethical concerns and could have far-reaching societal and environmental implications.

The paper sheds light on the interplay between CSR initiatives and regulatory interventions for tackling FLW and emphasizes their synergistic impact on sustainable practices within the food industry.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).