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Corporate social responsibility as obligated internalisation of social costs

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Johnston, Andrew, Amaeshi, Kenneth, Adegbite, Emmanuel Olakanmi and Osuji, Onyeka (2021) Corporate social responsibility as obligated internalisation of social costs. Journal of Business Ethics, 170 . pp. 39-52. doi:10.1007/s10551-019-04329-y

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Official URL: http://dx.doi.org/10.1007/s10551-019-04329-y

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Abstract

We propose that corporations should be subject to a legal obligation to identify and internalise their social costs or negative externalities. Our proposal reframes corporate social responsibility (CSR) as obligated internalisation of social costs, and relies on reflexive governance through mandated hybrid fora. We argue that our approach advances theory, as well as practice and policy, by building on and going beyond prior attempts to address social costs, such as prescriptive government regulation, Coasian bargaining and political CSR.

Item Type: Journal Article
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor
K Law [Moys] > KC International Law
K Law [Moys] > KN Common Law, Private Law
Divisions: Faculty of Social Sciences > School of Law
Library of Congress Subject Headings (LCSH): Social responsibility of business, Social responsibility of business -- Law and legislation, Commercial law , Externalities (Economics) , Corporate governance , Corporate governance -- Law and legislation , Corporation law
Journal or Publication Title: Journal of Business Ethics
Publisher: Springer Netherlands
ISSN: 0167-4544
Official Date: April 2021
Dates:
DateEvent
April 2021Published
1 November 2019Available
22 October 2019Accepted
Volume: 170
Page Range: pp. 39-52
DOI: 10.1007/s10551-019-04329-y
Status: Peer Reviewed
Publication Status: Published
Access rights to Published version: Open Access

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