Corporate Social Responsibility – What Role for Law? Some Legal Aspects of CSR

Corporate Governance – The International Journal of Business in Society, Vol. 6, No. 2, 2006, pp. 188-202

18 Pages Posted: 23 May 2019

See all articles by Karin Buhmann

Karin Buhmann

Copenhagen Business School (CBS) - CBS Centre for CSR; Dpt of Management, Society and Communication

Date Written: April 23, 2005

Abstract

Through a discussion of various contexts of Corporate Social Responsibility (CSR) in which law and legal standards feature, the article questions the conception that CSR is to do “more than the law requires”. CSR is discussed with the triple bottom line as a point of departure, focussing on social and environmental dimensions. It is argued that CSR functions as informal law, and that important principles of law function as part of a general set of values that guide much action on CSR. It is argued that aspects of law in the abstract as well as in the statutory sense and as self-regulation influence the substance, implementation and communication of CSR, and that the current normative regime of CSR in terms of demands on multinational corporations may constitute pre-formal law.

Keywords: CSR, Human Rights Obligations, Informal Law, International Law, Regulation, Non-Financial Reporting

Suggested Citation

Buhmann, Karin, Corporate Social Responsibility – What Role for Law? Some Legal Aspects of CSR (April 23, 2005). Corporate Governance – The International Journal of Business in Society, Vol. 6, No. 2, 2006, pp. 188-202 , Available at SSRN: https://ssrn.com/abstract=3376650 or http://dx.doi.org/10.2139/ssrn.3376650

Karin Buhmann (Contact Author)

Copenhagen Business School (CBS) - CBS Centre for CSR; Dpt of Management, Society and Communication ( email )

Solbjerg Plads 3
Frederiksberg C, DK - 2000
Denmark

HOME PAGE: http://www.cbs.dk/en/research/departments-and-centres/department-of-intercultural-communication-and-

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