To achieve organizational performance excellence, modern organizations have not only the option but the necessity to adapt and implement corporate sustainability (CS) practices. CS changes previous business models, taking into account environmental and social aspects, thereby determining the success of the organization. The implementation of CS is, however, reinforced or limited by a number of internal and environmental factors. The main research goal was therefore to identify and evaluate the mechanisms linking perceived organizational support (POS) and entrepreneurial orientation dimensions such as autonomy (AU), risk taking (RT), competitive aggressiveness (CA) and innovativeness (IN) with CS. In order to verify the research hypotheses, a survey was conducted on a group of 200 small and medium-sized enterprises in 2022. A managerial approach was used in the study. The respondents used a 5-point Likert scale for the assessment of their attitudes and opinions. The relationships have been examined using structural equation modeling. The findings reveal that the type of enterprise moderates the relation between perceived organizational support and corporate sustainability, and innovativeness mediate this relation.

Base Erosion and Profit Shifting (BEPS) refers to a set of tax avoidance practices that deny the tax revenues to a nation by eroding the tax base of the nation where economic activities generating the profits are performed and where value is created, by shifting the tax incidence to locations where no or low taxes are payable (tax havens). BEPS can be achieved through the use of transfer pricing tactics, treaty shopping, digital economy maneuverings and other dubious means. The term BEPS has been used in a project headed by the OECD which produced final reports in October 2015 in response to fifteen action points agreed previously (July 2013). The BEPS project is an attempt by the world’s major economies to rewrite the rules on corporate international taxation so as to address the widespread perception that the corporations, especially MNCs, don’t pay their fair share of taxes. It seeks to ensure that MNCs report profits where economic activities are carried out and value is created.

This paper aims at identifying challenges in blood supply chain management and mentioning management strategies in improving the blood supply services (BSS), starting with blood donations and ending with transfusion of needed blood components to patients. Management strategies like optimal scheduling, a web based information system and a short-term forecasting mechanism for inventory check are required to focus on tackling blood donors with. In the present study, We used past literature in identifying the research questions and challenges in blood supply chain from donors to patients. In general focusing on blood supply, a general management framework is prepared to efficiently manage the blood supply chain.