Introduction

Karin Buhmann, Lynn Roseberry and Mette Morsing

A chapter in Corporate Social and Human Rights Responsibilities, 2011, pp 1-22 from Palgrave Macmillan

Abstract: Abstract What has the law to do with corporate social responsibility? Corporate social responsibility (CSR) is generally defined as voluntary business action, i.e. action not mandated by law. In 2001 the EU Commission defined the concept of CSR as ‘essentially a concept whereby companies decide voluntarily to contribute to a better society and a cleaner environment’.1 Other definitions, however, take a more inclusive approach to CSR and law, suggesting that CSR need not only be action beyond the requirements of law.2 Indeed, Archie B. Carroll’s oft-cited 1979 definition of CSR considers compliance with law as being part of CSR.3 Carroll and Mark Schwartz have expanded this idea to cover not only action in accordance with the letter of the law but also at least some types of action in accordance with the law’s (current or future) spirit.4

Keywords: Corporate Social Responsibility; Business Ethic; Corporate Governance; Supra Note; International Financial Reporting Standard (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-29461-5_1

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DOI: 10.1057/9780230294615_1

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