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Anchoring Csr in Company Law

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Chapter Summary

This chapter highlights the complexities encountered by company law (CL) in steering directors to pursue corporate success. It presents two main issues: how do CL systems clarify managerial duties, with a special emphasis on the duty of care, and what implications does a CL analysis carry for corporate social responsibility (CSR) argumentation? A concise statement of managerial duties is found in the Organisation for Economic Co-operation and Development (OECD) Principles of Corporate Governance under the heading 'The Responsibilities of the Board'. The analysis in the chapter makes it clear that CL introduces some intermediary concepts between shareholders (principal) and directors (agent) - the qualified interests of shareholders and/or the company's interest - and that the agency metaphor deliberately disregards these intermediary concepts.

Keywords:company law (CL); corporate social responsibility (CSR); OECD; shareholders



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