Corporate Social Responsibility: What Role for Law?

Some Aspects of Law and CSR

Research output: Contribution to journalJournal articleResearchpeer-review

10 Downloads (Pure)

Abstract

The article discusses the role that law plays for CSR in substance, action and reporting, including whether CSR functions as informal law. The theoretical point of departure is based in legal science. Through a discussion of various contexts of CSR in which law and legal standards feature, the article questions the conception that CSR is to do “more than the law requires”. CSR is discussed with the triple bottom line as a point of departure, focussing on social (esp. labour and human rights) and environmental dimensions. It is argued that CSR functions as informal law, and that important principles of law function as part of a general set of values that guide much action on CSR. Furthermore, it is argued that aspects of law in the abstract as well as in the statutory sense and as self-regulation influence the substance, implementation and communication of CSR, and that the current normative regime of CSR in terms of demands on multinational corporations may constitute pre-formal law. Through its discussion, observations and examples of the role played in CSR by law in the abstract as well as the statutory sense, by international, supranational and national soft and hard law and documents, and by public regulation as well as corporate self-regulation, the paper is of value to corporate managers, public regulators, NGOs and individuals with an interest in CSR, including as an aspect of Corporate Governance.
Original languageEnglish
JournalCorporate Governance: The international journal of business in society
Volume6
Issue number2
Pages (from-to)188-202
Number of pages15
ISSN1472-0701
DOIs
Publication statusPublished - 2006
Externally publishedYes

Cite this

@article{ab40238ceb6c4093a8352ab3f1b4e6d9,
title = "Corporate Social Responsibility: What Role for Law?: Some Aspects of Law and CSR",
abstract = "The article discusses the role that law plays for CSR in substance, action and reporting, including whether CSR functions as informal law. The theoretical point of departure is based in legal science. Through a discussion of various contexts of CSR in which law and legal standards feature, the article questions the conception that CSR is to do “more than the law requires”. CSR is discussed with the triple bottom line as a point of departure, focussing on social (esp. labour and human rights) and environmental dimensions. It is argued that CSR functions as informal law, and that important principles of law function as part of a general set of values that guide much action on CSR. Furthermore, it is argued that aspects of law in the abstract as well as in the statutory sense and as self-regulation influence the substance, implementation and communication of CSR, and that the current normative regime of CSR in terms of demands on multinational corporations may constitute pre-formal law. Through its discussion, observations and examples of the role played in CSR by law in the abstract as well as the statutory sense, by international, supranational and national soft and hard law and documents, and by public regulation as well as corporate self-regulation, the paper is of value to corporate managers, public regulators, NGOs and individuals with an interest in CSR, including as an aspect of Corporate Governance.",
author = "Karin Buhmann",
year = "2006",
doi = "10.1108/14720700610655187",
language = "English",
volume = "6",
pages = "188--202",
journal = "Corporate Governance: The international journal of business in society",
issn = "1472-0701",
publisher = "JAI Press",
number = "2",

}

Corporate Social Responsibility: What Role for Law? Some Aspects of Law and CSR. / Buhmann, Karin.

In: Corporate Governance: The international journal of business in society, Vol. 6, No. 2, 2006, p. 188-202.

Research output: Contribution to journalJournal articleResearchpeer-review

TY - JOUR

T1 - Corporate Social Responsibility: What Role for Law?

T2 - Some Aspects of Law and CSR

AU - Buhmann, Karin

PY - 2006

Y1 - 2006

N2 - The article discusses the role that law plays for CSR in substance, action and reporting, including whether CSR functions as informal law. The theoretical point of departure is based in legal science. Through a discussion of various contexts of CSR in which law and legal standards feature, the article questions the conception that CSR is to do “more than the law requires”. CSR is discussed with the triple bottom line as a point of departure, focussing on social (esp. labour and human rights) and environmental dimensions. It is argued that CSR functions as informal law, and that important principles of law function as part of a general set of values that guide much action on CSR. Furthermore, it is argued that aspects of law in the abstract as well as in the statutory sense and as self-regulation influence the substance, implementation and communication of CSR, and that the current normative regime of CSR in terms of demands on multinational corporations may constitute pre-formal law. Through its discussion, observations and examples of the role played in CSR by law in the abstract as well as the statutory sense, by international, supranational and national soft and hard law and documents, and by public regulation as well as corporate self-regulation, the paper is of value to corporate managers, public regulators, NGOs and individuals with an interest in CSR, including as an aspect of Corporate Governance.

AB - The article discusses the role that law plays for CSR in substance, action and reporting, including whether CSR functions as informal law. The theoretical point of departure is based in legal science. Through a discussion of various contexts of CSR in which law and legal standards feature, the article questions the conception that CSR is to do “more than the law requires”. CSR is discussed with the triple bottom line as a point of departure, focussing on social (esp. labour and human rights) and environmental dimensions. It is argued that CSR functions as informal law, and that important principles of law function as part of a general set of values that guide much action on CSR. Furthermore, it is argued that aspects of law in the abstract as well as in the statutory sense and as self-regulation influence the substance, implementation and communication of CSR, and that the current normative regime of CSR in terms of demands on multinational corporations may constitute pre-formal law. Through its discussion, observations and examples of the role played in CSR by law in the abstract as well as the statutory sense, by international, supranational and national soft and hard law and documents, and by public regulation as well as corporate self-regulation, the paper is of value to corporate managers, public regulators, NGOs and individuals with an interest in CSR, including as an aspect of Corporate Governance.

UR - https://sfx-45cbs.hosted.exlibrisgroup.com/45cbs?url_ver=Z39.88-2004&url_ctx_fmt=info:ofi/fmt:kev:mtx:ctx&ctx_enc=info:ofi/enc:UTF-8&ctx_ver=Z39.88-2004&rfr_id=info:sid/sfxit.com:azlist&sfx.ignore_date_threshold=1&rft.object_id=110978984569735&rft.object_portfolio_id=&svc.holdings=yes&svc.fulltext=yes

U2 - 10.1108/14720700610655187

DO - 10.1108/14720700610655187

M3 - Journal article

VL - 6

SP - 188

EP - 202

JO - Corporate Governance: The international journal of business in society

JF - Corporate Governance: The international journal of business in society

SN - 1472-0701

IS - 2

ER -