CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business
Admitting the theory of a company being a set of multiple interests, the first part of this article intends to give an overview of the Shareholder and Stockholders models in the Corporate Social Responsibility debate. The prevailing view in western Company Law (the cases of the UK and US are considered) is that of the Shareholder Wealth Maximization model. For the author of the article, events such as the financial crisis showed that the financial conditions of companies giving its‘ extended effects should give way to calls for public accountability in company management. However there seems to be a deadlock given that the prevailing model favours shareholders.In this scenario the Reporting of Non-Financial Information is studied as a way t... Ver más
1692-3960
10
2011-12-16
123
162
http://purl.org/coar/access_right/c_abf2
info:eu-repo/semantics/openAccess
