Corporate Social Responsibility as Obligated Internalisation of Social Costs

被引：31

作者：

Johnston, Andrew ^{[1
]}

Amaeshi, Kenneth ^{[2
,3
,4
]}

Adegbite, Emmanuel ^{[5
,6
]}

Osuji, Onyeka ^{[7
]}

机构：

[1] Univ Sheffield, Sch Law, Sheffield, S Yorkshire, England

[2] Univ Edinburgh, Business Sch, Edinburgh, Midlothian, Scotland

[3] Cranfield Sch Management, Cranfield, Beds, England

[4] Pan Atlantic Univ, Lagos Business Sch, Lagos, Nigeria

[5] Univ Nottingham, Nottingham Univ Business Sch, Jubilee Campus, Nottingham NG8 1BB, England

[6] James Cook Univ, Singapore, Singapore

[7] Univ Essex, Sch Law, Colchester, Essex, England

来源：

JOURNAL OF BUSINESS ETHICS | 2021年 / 170卷 / 01期

关键词：

Corporate social responsibility; Externalities; Reflexive law; Reflexive governance; Hybrid fora; Social costs; GOVERNANCE; BUSINESS; ORGANIZATIONS; GLOBALIZATION; PERSPECTIVE; GOVERNMENT; CHALLENGE; RIGHTS; FIRM;

D O I：

10.1007/s10551-019-04329-y

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：39 / 52

页数：14

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