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009_poli_ethic_respon.qmd
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009_poli_ethic_respon.qmd
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---
title: "Political economy and ethics"
author: "Luis Francisco Gomez Lopez"
date: 2023-07-12
format:
beamer:
colortheme: dolphin
fonttheme: structurebold
theme: AnnArbor
link-citations: true
linkcolor: blue
include-in-header:
- text: |
\usepackage{booktabs}
\usepackage{longtable}
\usepackage{array}
\usepackage{multirow}
\usepackage{wrapfig}
\usepackage{float}
\usepackage{colortbl}
\usepackage{pdflscape}
\usepackage{tabu}
\usepackage{threeparttable}
\usepackage{threeparttablex}
\usepackage[normalem]{ulem}
\usepackage{makecell}
\usepackage{xcolor}
\usepackage{fontawesome5}
bibliography: econ_glob_faedis.bib
---
```{r setup, include = FALSE}
knitr::opts_chunk$set(echo = FALSE,
warning = FALSE,
message = FALSE,
fig.align = "center")
```
```{r libraries}
library(tidyverse)
library(DiagrammeR)
library(tidyquant)
library(readxl)
```
# Contents
- Please Read Me
- Purpose
- Macroenvironment and the Company
- Political macroenvironment
- Legal macroenvironment
- Social responsibility: ISO 26000 (2010)
- Acknowledgments
- References
# Please Read Me
- Check the message __Welcome greeting__ published in the News Bulletin Board.
- Dear student please edit your profile uploading a photo where your face is clearly visible.
- The purpose of the virtual meetings is to answer questions and not to make a summary of the study material.
- This presentation is based on [@wild_international_2019, Chapter 3]
# Purpose
Examine the main types of political, economical and legal systems around the world and understand the importance of ethical behavior and social responsibility in a international context
# Macroenvironment and the Company
- Set of external factors and forces that are not controlled by an organization but that influence its development.
```{r, out.width="75%"}
#Plot
ggplot(data = tibble(x = 0, y = 0)) +
## Company
annotate(geom = "text",
x = 0,
y = 0,
label = "Company",
size = 3,
fontface = "bold") +
geom_rect(aes(xmin = -0.4,
xmax = 0.4,
ymin = -0.4,
ymax = 0.4),
alpha = 0.3,
fill = "red",
color = "red") +
## Micro environment
geom_rect(aes(xmin = -2,
xmax = 2,
ymin = -2,
ymax = 2),
alpha = 0.25,
color = "blue") +
annotate(geom = "text",
x = 0,
y = 1,
label = str_glue("Micro environment"),
size = 6,
fontface = "bold") +
annotate(geom = "text",
x = 0,
y = -1.2,
label = str_glue("Clients - Suppliers - Intermediaries - Competitors - General Public"),
size = 3.5) +
## Macro environment
geom_rect(aes(xmin = -3,
xmax = 3,
ymin = -3,
ymax = 3),
alpha = 0.1,
color = "purple") +
annotate(geom = "text",
x = 0,
y = 2.5,
label = str_glue("Macro environment"),
size = 8,
fontface = "bold") +
annotate(geom = "text",
x = 0,
y = -2.5,
label = str_glue("Economic - Political - Social - Technological - Ecological - Legal"),
size = 5) +
theme_void() +
labs(caption = "Based on https://foda-dafo.com/ ")
```
# Political macroenvironment
```{r, out.width="100%", dev='png'}
grViz("
digraph boxes_and_circles {
graph [rankdir = TB]
node [shape = circle, color = '#2C3E50']
'Political\nsystems';
node [shape = oval, color = '#E31A1C']
'Anarchism';
'Totalitarism';
'Pluralism';
node [shape = oval, color = '#18BC9C']
'Theocracy';
'Secular';
'Democracy';
node [shape = oval, color = '#CCBE93']
'Imposed\nauthority';
'Lack\nof\nconstitutional\nguarantees';
'Restricted\nparticipation';
'Freedom\nof\nexpression';
'Periodic\nelections';
'Full\ncivil\nand\nproperty\nrights';
'Minority\nrights';
'Nonpolitical\nbureaucracies';
'Political\nsystems'-> 'Anarchism';
'Political\nsystems'-> 'Totalitarism';
'Political\nsystems'-> 'Pluralism';
'Totalitarism' -> 'Theocracy';
'Totalitarism' -> 'Secular';
'Pluralism' -> 'Democracy';
'Theocracy' -> 'Imposed\nauthority';
'Theocracy' -> 'Lack\nof\nconstitutional\nguarantees';
'Theocracy' -> 'Restricted\nparticipation';
'Secular' -> 'Imposed\nauthority';
'Secular' -> 'Lack\nof\nconstitutional\nguarantees';
'Secular' -> 'Restricted\nparticipation';
'Democracy' -> 'Freedom\nof\nexpression';
'Democracy' -> 'Periodic\nelections';
'Democracy' -> 'Full\ncivil\nand\nproperty\nrights';
'Democracy' -> 'Minority\nrights';
'Democracy' -> 'Nonpolitical\nbureaucracies';
}
")
```
# Economic macroenvironment
```{r, out.width="100%", dev='png'}
grViz("
digraph boxes_and_circles {
graph [rankdir = TB]
node [shape = circle, color = '#2C3E50']
'Economic\nsystems';
node [shape = oval, color = '#E31A1C']
'Central\nplanned';
'Market\neconomy';
node [shape = oval, color = '#18BC9C']
'Government\nrole';
node [shape = oval, color = '#CCBE93']
'Enforcing\nantitrust\nlaws';
'Preserving\nproperty\nrights';
'Stable\nfiscal\nand\nmonetary\nenvironment';
'Political\nstability'
'Economic\nsystems' -> 'Central\nplanned';
'Economic\nsystems' -> 'Market\neconomy';
'Market\neconomy' -> 'Government\nrole';
'Government\nrole' -> 'Enforcing\nantitrust\nlaws';
'Government\nrole' -> 'Preserving\nproperty\nrights';
'Government\nrole' -> 'Stable\nfiscal\nand\nmonetary\nenvironment';
'Government\nrole' -> 'Political\nstability'
}
")
```
# Legal macroenvironment
```{r, out.width="100%", dev='png'}
grViz("
digraph boxes_and_circles {
graph [rankdir = TB]
node [shape = circle, color = '#2C3E50']
'Legal\nsystems';
'Legal\nissues'
node [shape = oval, color = '#E31A1C']
'Common law';
'Civil law';
'Theocratic law';
'Intellectual\nproperty';
'Product\nsafety\nand\nliability';
'Taxation';
'Antitrust\nregulations'
node [shape = oval, color = '#18BC9C']
'Tradition:\nA country’s\nlegal history';
'Precedent:\nPast cases\nthat have come\nbefore the courts';
'Usage:\nHow laws are\napplied in specific\nsituations';
'Meet\nstandards';
'Responsability\nfor\ndamage';
'Legal\nsystems' -> 'Common law';
'Legal\nsystems' -> 'Civil law';
'Legal\nsystems' -> 'Theocratic law';
'Legal\nissues' -> 'Intellectual\nproperty';
'Legal\nissues' -> 'Product\nsafety\nand\nliability';
'Legal\nissues' -> 'Taxation';
'Legal\nissues' -> 'Antitrust\nregulations';
'Common law' -> 'Tradition:\nA country’s\nlegal history';
'Common law' -> 'Precedent:\nPast cases\nthat have come\nbefore the courts';
'Common law' -> 'Usage:\nHow laws are\napplied in specific\nsituations';
'Product\nsafety\nand\nliability' -> 'Meet\nstandards';
'Product\nsafety\nand\nliability' -> 'Responsability\nfor\ndamage';
}
")
```
# Legal macroenvironment
- Tax complexity [@hoppe_tax_2021]
```{r, out.width="80%"}
# Data
# https://www.taxcomplexity.org/
tax_complex_ind_2020 <- read_excel(path = "009_tax_complexity_2023-01-07.xlsx",
sheet = 2,
# Only 3 columns
range = "A1:C228",
col_names = TRUE) %>%
set_names(nm = c("country", "year", "tax_complex_ind")) %>%
filter(year == 2020) %>%
arrange(desc(tax_complex_ind))
# Plot
tax_complex_ind_2020 %>%
ggplot() +
geom_col(aes(x = fct_reorder(.f = country, .x = tax_complex_ind),
y = tax_complex_ind,
fill = country == "Colombia"),
color = "black",
alpha = 0.6,
show.legend = FALSE) +
labs(x = "Countries",
y = "Tax complexity index",
fill = "",
title = "Tax complexity index by country",
# In the case of tax_complex_ind_2016$country[2]
## search for Colombia
subtitle = str_glue("Year: 2020
Index interpretation: values range between zero (not complex) and one (extremely complex)
Number of countries: {nrow(tax_complex_ind_2020)}
Red color: {tax_complex_ind_2020$country[3]} ({tax_complex_ind_2020$tax_complex_ind[3] %>% round(digits = 3)})
Maximum value: {tax_complex_ind_2020$country[1]} ({tax_complex_ind_2020$tax_complex_ind[1] %>% round(digits = 3)})
Minimum value: {tax_complex_ind_2020$country[length(tax_complex_ind_2020$country)]} ({tax_complex_ind_2020$tax_complex_ind[length(tax_complex_ind_2020$country)] %>% round(digits = 3)})"),
caption = str_glue("Data source: www.taxcomplexity.org
Last update: 2023-01-07")) +
scale_y_continuous(limits = c(0,1)) +
scale_fill_tq() +
theme(panel.border = element_rect(fill = NA, color = "black"),
plot.background = element_rect(fill = "#f3fcfc"),
panel.background = element_rect(fill = "#f3f7fc"),
legend.background = element_rect(fill = "#f3fcfc"),
plot.title = element_text(face = "bold"),
axis.title = element_text(face = "bold"),
legend.title = element_text(face = "bold"),
axis.text = element_text(face = "bold"),
axis.text.x = element_text(angle = 90, hjust = 1, vjust = 0.5))
```
# Legal macroenvironment
- Tax environment attractiveness for corporations [@schanz_tax_2017]
```{r, out.width="80%"}
# Data
# https://www.tax-index.org/
year_chosen <- 2018
tax_attract_ind <- read_excel(path = "009_tax_index_custom_2021-03-21.xlsx",
sheet = 1,
range = "A3:Z1203",
col_names = TRUE,
na = c("", "-")) %>%
select(Country, Year, `Tax Attractiveness Index (20 Components)`) %>%
set_names(nm = c("country", "year", "tax_attract_ind")) %>%
drop_na() %>%
arrange(desc(tax_attract_ind)) %>%
filter(year == year_chosen)
tax_attract_ind_col <- tax_attract_ind %>%
filter(year == year_chosen, country == "Colombia")
# Plot
tax_attract_ind %>%
ggplot() +
geom_col(aes(x = fct_reorder(.f = country, .x = tax_attract_ind),
y = tax_attract_ind,
fill = country == "Colombia"),
color = "black",
alpha = 0.6,
show.legend = FALSE) +
labs(x = "Countries",
y = "Tax attractiveness index",
fill = "",
title = "Attractiveness of the tax environment for corporations by country",
subtitle = str_glue("Year: {year_chosen}
Index interpretation: values range between zero (not attractive) and one (extremely attractive)
Number of countries: {nrow(tax_attract_ind)}
Red color: {tax_attract_ind_col$country} ({tax_attract_ind_col$tax_attract_ind %>% round(digits = 3)})
Maximum value: {tax_attract_ind$country[1]} ({tax_attract_ind$tax_attract_ind[1] %>% round(digits = 3)})
Minimum value: {tax_attract_ind$country[length(tax_attract_ind$country)]} ({tax_attract_ind$tax_attract_ind[length(tax_attract_ind$country)] %>% round(digits = 3)})"),
caption = str_glue("Data source: https://www.tax-index.org/
Last update: 2021-03-12")) +
scale_y_continuous(limits = c(0,1)) +
scale_fill_tq() +
theme(panel.border = element_rect(fill = NA, color = "black"),
plot.background = element_rect(fill = "#f3fcfc"),
panel.background = element_rect(fill = "#f3f7fc"),
legend.background = element_rect(fill = "#f3fcfc"),
plot.title = element_text(face = "bold"),
axis.title = element_text(face = "bold"),
legend.title = element_text(face = "bold"),
axis.text = element_text(face = "bold"),
axis.text.x = element_text(angle = 90, hjust = 1, vjust = 0.5))
```
# Social responsibility: ISO 26000 (2010)
- Definition of social responsibility [@iso_iso_2010, Section 2, Definition 2.18]
+ "Responsibility of an organization for the impacts of its decisions and activities on society and the environment through transparent and ethical behaviour that:
+ Contributes to sustainable development, including health and the welfare of society
+ Takes into account the expectations of stakeholders
+ Is in compliance with applicable law and consistent with international norms of behaviour
+ Is integrated throughout the organization and practised in its relationships[^1]"
[^1]: Refers to the activities or the organization within its sphere of influence
# Social responsibility: ISO 26000 (2010)
- Principles of social responsibility [@iso_iso_2010, Section 4]
```{r, out.width="100%", dev='png'}
grViz("
digraph boxes_and_circles {
graph [rankdir = TB]
node [shape = circle, color = '#2C3E50']
'7\nprinciples';
node [shape = oval, color = '#E31A1C']
'Accountability';
'Transparency';
'Ethical\nbehaviour';
'Respect\nfor\nstakeholder\ninterests';
'Respect\nfor\nthe\nrule\nof\nlaw';
'Respect\nfor\ninternational\nnorms\nof\nbehaviour';
'Respect\nfor\nhuman\nrights';
node [shape = oval, color = '#18BC9C']
'Scrutinity';
'Duty\nto\nrespond\nto\nscrutiny';
'Honesty';
'Equity';
'Integrity';
'7\nprinciples' -> 'Accountability';
'7\nprinciples' -> 'Transparency';
'7\nprinciples' -> 'Ethical\nbehaviour';
'7\nprinciples' -> 'Respect\nfor\nstakeholder\ninterests';
'7\nprinciples' -> 'Respect\nfor\nthe\nrule\nof\nlaw';
'7\nprinciples' -> 'Respect\nfor\ninternational\nnorms\nof\nbehaviour';
'7\nprinciples' -> 'Respect\nfor\nhuman\nrights';
'Accountability' -> 'Scrutinity';
'Accountability' -> 'Duty\nto\nrespond\nto\nscrutiny';
'Ethical\nbehaviour' -> 'Honesty';
'Ethical\nbehaviour' -> 'Equity';
'Ethical\nbehaviour' -> 'Integrity';
}
")
```
# Social responsibility: ISO 26000 (2010)
- The organization, stakeholders and society [@iso_iso_2010, Section 5, Fig 2]
```{r, out.width="100%", dev='png'}
grViz("
digraph boxes_and_circles {
graph [rankdir = LR]
node [shape = circle, color = '#2C3E50']
'Society\nand\nthe\nenvironment';
node [shape = plaintext]
'Expectations';
'Impacts ';
node [shape = circle, color = '#E31A1C']
'Organization';
node [shape = plaintext]
'Interests';
'Impacts';
node [shape = circle, color = '#18BC9C']
'Stakeholders'
'Society\nand\nthe\nenvironment' -> 'Expectations' [color = '#A6CEE3'];
'Society\nand\nthe\nenvironment' -> 'Impacts ' [dir = back, color = '#CCBE93'];
'Expectations' -> 'Organization' [color = '#A6CEE3'];
'Impacts ' -> 'Organization' [dir = back, color = '#CCBE93'];
'Organization' -> 'Interests' [dir = back, color = '#CCBE93'];
'Organization' -> 'Impacts' [color = '#A6CEE3'];
'Interests' -> 'Stakeholders' [dir = back, color = '#CCBE93'];
'Impacts' -> 'Stakeholders' [color = '#A6CEE3'];
}
")
```
# Social responsibility: ISO 26000 (2010)
- Core subjects [@iso_iso_2010, Section 6]
+ Each core subject has specific issues where you can find a detail description in [@iso_iso_2010, Section 6, p 19-68]
```{r, out.width="100%", dev='png'}
grViz("
digraph boxes_and_circles {
graph [rankdir = R]
node [shape = circle, color = '#2C3E50']
'Core\nsubjects';
node [shape = oval, color = '#E31A1C']
'Organizational\ngovernance';
'Human\nrights';
'Labour\npractices';
'The\nenvironment';
'Fair\noperating\npractices';
'Consumer\nissues';
'Community\ninvolvement\nand\ndevelopment'
'Core\nsubjects' -> 'Organizational\ngovernance';
'Core\nsubjects' -> 'Human\nrights';
'Core\nsubjects' -> 'Labour\npractices';
'Core\nsubjects' -> 'The\nenvironment';
'Core\nsubjects' -> 'Fair\noperating\npractices';
'Core\nsubjects' -> 'Consumer\nissues';
'Core\nsubjects' -> 'Community\ninvolvement\nand\ndevelopment'
}
")
```
# Acknowledgments
- To my family that supports me
- To the taxpayers of Colombia and the __[UMNG students](https://www.umng.edu.co/estudiante)__ who pay my salary
- To the __[Business Science](https://www.business-science.io/)__ and __[R4DS Online Learning](https://www.rfordatasci.com/)__ communities where I learn __[R](https://www.r-project.org/about.html)__
- To the __[R Core Team](https://www.r-project.org/contributors.html)__, the creators of __[RStudio IDE](https://rstudio.com/products/rstudio/)__ and the authors and maintainers of the packages __[DiagrammeR](https://CRAN.R-project.org/package=DiagrammeR)__, __[tidyverse](https://CRAN.R-project.org/package=tidyverse)__, __[tidyquant](https://CRAN.R-project.org/package=tidyquant)__, __[readxl](https://CRAN.R-project.org/package=readxl)__ and __[tinytex](https://CRAN.R-project.org/package=tinytex)__ for allowing me to access these tools without paying for a license
- To the __[Linux kernel community](https://www.kernel.org/category/about.html)__ for allowing me the possibility to use some __[Linux distributions](https://static.lwn.net/Distributions/)__ as my main __[OS](https://en.wikipedia.org/wiki/Operating_system)__ without paying for a license
# References