CORPORATE SOCIAL RESPONSIBILITY – THE COMPARATIVE STUDY OF LEGAL REGIMES
Journal Title: Annuals of the Administration and Law - Year 2016, Vol 2, Issue 0
Abstract
The view that companies have certain responsibilities towards the society besides maximizing profits for their shareholders has been around for centuries. However, from a more practical perspective corporate social responsibility is largely an entity that was created after World War II. Although researchers disagree about the actual meaning of CSR there are several features that determine its interpretation – the shareholder theory, voluntarism and accountability for the society and natural environment. The contemporary interpretation of CSR in terms of legal regulations is connected with a new, horizontal approach to the human rights standards. Companies while recognizing their obligation of protecting human rights and taking responsibility for their violations implement CSR strategies through devising different codes of conduct and following global initiatives as well as taking socially responsible actions and issuing CSR reports. Nowadays CSR acts as the regime of implementation of fundamental human rights and labor standards. Countries all over the world indicate a different level of CSR penetration, which is dependent on a variety of factors. Nevertheless, despite the fact that companies, particularly multinational corporations, comply with the CSR principles, still in some countries, especially in developing countries, there have been acts of breaching human rights and labor standards.<br/><br/>
Authors and Affiliations
Magdalena Suska
Keywords
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