International Conference on Business, Law and Corporate Social Responsibility (ICBLCSR'14) Oct 1-2, 2014 Phuket (Thailand)

2019 ◽  
Vol 15 (6) ◽  
pp. 510-527
Author(s):  
Gabriele Lingenfelter ◽  
Ronnie Cohen

Theoretical basis As the regulatory system begins to recognize the role of social responsibility reporting, reliable disclosure measures will be required. Issues of transparency, reliability and assurance are likely to arise as securities regulators consider whether and how to require disclosure of non-financial information. Various reporting models are presented in the case to illustrate different ways that these issues can be addressed by privately held and publicly traded corporations. Research methodology The case uses the company, Etsy, Inc., which has established itself as a publicly traded, socially responsible corporation. Etsy must decide whether it will re-incorporate as a benefit corporation in order to maintain its B Lab certification. This decision introduces students to the various measures of corporate social responsibility, the interests of the stakeholders of a corporation and the regulatory environment in which socially responsible, publicly traded corporations operate. The case uses only publicly available information. Case overview/synopsis This teaching case addresses the decision faced by Etsy, Inc. when it became a publicly traded corporation. In order to maintain its certification as a socially responsible corporation by B Lab, it would have to re-incorporate as a Delaware Benefit Corporation. In making this decision, the company had to consider various measures used for corporate social responsibility reporting and transparency and how these might affect Etsy’s stakeholders. Complexity academic level Undergraduate or masters level case that could be used in a business law, commercial law, legal environment or auditing course.


2020 ◽  
Vol 16 (1) ◽  
Author(s):  
Agus Naryoso

Corporate Social Responsibility (CSR) activities are performed not only for legal compliance or carrying out the mandate of the law Corporate Social Responsibility (CSR) is not only a recommendation from the government to business people but also an obligation that must be implemented by companies both private and government business. Law No. 40/2007 mandates that all companies allocate funds from business proceeds for social activities as a form of commitment to the surrounding environment. PT Indonesia Power Semarang Power Generation Unit consistently responds and carries out this obligation. This obligation is done not to avoid government sanctions and reprimands but as an effort to balance and harmonize the business interests of the company with a commitment to the environment, economic independence, and efforts to preserve culture. This paper uses a descriptive type of research with a communication audit analysis approach. Data collection was carried out by interviewing various relevant sources from internal circles and also beneficiaries of Multi-theme CSR activities in Batik Alam Malon, Gunungpati Subdistrict, Semarang City.    


Corporate social responsibility (henceforth, CSR) continues to grow as a topic of interest in academia, business, and government. This handbook reflects recent developments in the field, incorporating new psychological and organizational perspectives on this important, interdisciplinary topic. Highlights of the handbook include chapters by leading scholars in entrepreneurship, international business, law, organizational behavior, psychology, sociology, and strategy who examine micro-based research in CSR, environmental social responsibility and sustainability, strategic CSR, connections between CSR and entrepreneurship (e.g. social entrepreneurship and entrepreneurship for and by disadvantaged groups), the role of activists and non-governmental organizations in CSR, and recent improvements in methods and data analysis in CSR research. This handbook is a must for all CSR researchers, consultants, and practitioners.


Author(s):  
Cynthia A. Williams

Corporate social responsibility is a subject of growing importance in business and law. Today, no analysis of corporate governance systems would be complete without considering the pressures on companies to be seen as responsible corporate citizens. This chapter provides a descriptive overview of developments in the field, including increasing voluntary and required environmental, social, and governance (ESG) disclosure; and proliferating voluntary and multilateral standards for responsible corporate behavior. It reviews some of the more significant empirical evidence on the financial results of companies’ implementation of corporate responsibility initiatives, including the effects of such initiatives on innovation, trust, and social welfare. It concludes with an analysis relating these developments to arguments about the objectives of the corporation and the shareholder/stakeholder debate—with particular reference to the argument between Cornell Distinguished Professor of Corporate and Business Law, Lynn A. Stout, and Chief Justice of the Delaware Supreme Court, Leo E. Strine, Jr.


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