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Corporate social responsibility; CSR; compliance; regulation; mandates; disclosure; due dilligence; self-regulation; China; India; Companies Act of 2013; France; Duty of Vigilance Law; Switzerland; European Union; Directive on the Disclosure of Non-Financial Information; SEC; Regulation S-K; Concept Release; Dodd-Frank; ESG; California; California Tranparency in Supply Chains Act; prevention; detection; investigation; remediation; Organization for Economic Coopertion and Development; OECD; Non-governmental Organizations; NGOs; New Governance Theory
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Full-Text Articles in Legal Profession
Social Responsibility Regulation And Its Challenges To Corporate Compliance, Stephen Kim Park
Social Responsibility Regulation And Its Challenges To Corporate Compliance, Stephen Kim Park
Brooklyn Journal of Corporate, Financial & Commercial Law
This Article addresses the intersection of corporate social responsibility and corporate compliance. In this context, the focus of this Article is on regulation that seeks to enhance socially responsible corporate conduct and its implications for the compliance function. Social responsibility regulation raises operational concerns for companies, including problems associated with assessing social performance, the proliferation and fragmentation of legal obligations, and the contested nature of the social issues that it addresses. As laws mandating socially responsible corporate conduct continue to grow in number and expand in scope, corporations will increasingly need to acknowledge and respond to these challenges.