Regulating the Levers of Globalization: Integrating Corporate Social Responsibility into the Capital-Raising Process

Lauren Caplan

Chapter 10 in Corporate Social and Human Rights Responsibilities, 2011, pp 222-243 from Palgrave Macmillan

Abstract: Abstract Too many discussions about corporate social responsibility are destined to end in frustration before they even begin because of a disagreement about definitions. The debate about what responsibilities corporations owe and to whom such responsibilities are owed is not a new one and yet there remains broad disagreement about the answer. At its most basic level, a corporation represents a bargain between the state and the owners of the corporation. The state makes it easier for individuals to try to create profit-making ventures by limiting the risks to which such individuals are exposed; and in exchange, the owners agree to create something of value to society, or at least to minimize the risk that its limited liability transfers to society (the ‘Bargain’).1

Keywords: Corporate Social Responsibility; Supra Note; International Financial Reporting Standard; Global Reporting Initiative; Global Compact (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_11

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DOI: 10.1057/9780230294615_11

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