A Framework on Mandating versus Incentivizing Corporate Social Responsibility

29 Pages Posted: 11 Apr 2014 Last revised: 17 Sep 2015

See all articles by Margaret Ryznar

Margaret Ryznar

Indiana University Robert H. McKinney School of Law

Karen E. Woody

Washington & Lee University School of Law

Date Written: April 9, 2014

Abstract

There are two primary but different methods of controlling behavior, whether it is the behavior of individuals or corporations: to incentivize it or to regulate it. Governments are in a unique position to employ either or both options because of their ability to pass regulatory schemes and to extend tax incentives. This article analyzes the two methods of shaping corporate behavior, examining the regulation issue through the case of the conflict minerals provision of the Dodd Frank Act and examining the taxation issue through several examples of corporate tax incentives. This article contributes to this field of literature by setting out a framework for analyzing the efficacy of regulations and incentives directed at shaping corporate behavior and corporate social responsibility.

Keywords: corporations, corporate tax, tax, taxation, incentive, Dodd Frank, regulation, corporate social responsibility, corporate behavior

Suggested Citation

Ryznar, Margaret and Woody, Karen E., A Framework on Mandating versus Incentivizing Corporate Social Responsibility (April 9, 2014). Marquette Law Review, Vol. 98, No. 4, pp. 1667-1694, 2015. Available at SSRN: https://ssrn.com/abstract=2423141

Margaret Ryznar (Contact Author)

Indiana University Robert H. McKinney School of Law ( email )

530 West New York Street
Indianapolis, IN 46202
United States

Karen E. Woody

Washington & Lee University School of Law ( email )

Lexington, VA 24450
United States

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