Trócaire Development Review 2009
[includes full text of the following articles:] - "Business and Development: A Two Way Street?"...Within an international law and human rights framework, this article considers the right to development and the place of corporate actors in the development process, as highlighted in the Millennium Development Goals. It analyses various attempts at regulating business activities, including voluntary mechanisms and proposed United Nations norms... - "Corporate Accountability for Human Rights"...There is no clearly defined legal framework by which business can be held accountable for their influence on human rights…there are a number of tools including business codes of conduct, civil claims and international instruments,…The following contribution examines one of these tools, the OECD Guidelines for Multinational Enterprises... - "Responsible Investment and its Place in Development"...This paper examines...the Irish state as an investor through its pension fund. It examines the attempts of the fund to satisfy public concerns over the ethical management of the fund…The paper contrasts this with the internationally recognised best practice undertaken by the Norwegian State Pension Fund… - "Tax Justice: The Impact of Global Tax on Developing Countries and the Role Ireland Can Play"…the sovereign right of government to tax economic activity has been undermined by increasingly globalised capital flows...and by the exploitation of loopholes between jurisdictions by individuals and multinationals…This paper explores recent developments in global taxation and their impact on developing countries. Key questions are raised regarding Ireland’s role within this global system of capital movement..