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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 ISSN 0167-4544.
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Official URL: http://dx.doi.org/10.1007/s10551-019-04329-y
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 | ||||||||
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| 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 |
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| 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: |
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| 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 (Creative Commons) | ||||||||
| Date of first compliant deposit: | 9 November 2020 | ||||||||
| Date of first compliant Open Access: | 10 November 2020 |
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