2018
DOI: 10.4324/9781351171922
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Corporate Social Responsibility, Human Rights, and the Law

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Cited by 9 publications
(6 citation statements)
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“…It is to be noted, however, that the Directive does not determine which explanation is deemed to be sufficient if the company does not develop a CSR policy in a particular field. 66 Second, the entities covered can choose to disclose the required social information in their annual report or in a separate report. Third, the matters in which disclosure is required include as a minimum, environmental, social and employee matters, respect for human rights and anticorruption and bribery matters, but companies can extend disclosure beyond these issues.…”
Section: Semi-hard Law As An Intermediate Stage? -The Non-financial Rmentioning
confidence: 99%
See 1 more Smart Citation
“…It is to be noted, however, that the Directive does not determine which explanation is deemed to be sufficient if the company does not develop a CSR policy in a particular field. 66 Second, the entities covered can choose to disclose the required social information in their annual report or in a separate report. Third, the matters in which disclosure is required include as a minimum, environmental, social and employee matters, respect for human rights and anticorruption and bribery matters, but companies can extend disclosure beyond these issues.…”
Section: Semi-hard Law As An Intermediate Stage? -The Non-financial Rmentioning
confidence: 99%
“…78 It tends to be a more indirect method of incentivizing the observance of human rights by companies. 79 In some Member States, solutions approaching a more direct liability of companies (moreover, of parent companies for the acts of their subsidiaries) are, however, not unknown. It is not a coincidence that the Non-Financial Reporting Directive was considered by Wagner as constituting an intermediate step in promoting CSR, 80 and some Member States went further.…”
Section: Semi-hard Law As An Intermediate Stage? -The Non-financial Rmentioning
confidence: 99%
“…This has the capability of eroding its legal positivist potentials (Buhmann, 2006). As has been argued that CSR approach to human rights which also diverges considerably from the positivist approach is based on the understanding of human rights as moral and legal entitlements with corresponding legally binding obligations (Bijlmakers, 2018). It does appear that those who promote this idea are deliberately elevating the moral normativity of human rights above its obligatory potentials as a legal entitlement.…”
Section: Csr and The Challenge Of Self-regulationmentioning
confidence: 99%
“…CSR within the context of developing countries raises unique questions and concerns, one of which relates to whether its practices are manifestly different from other developed world especially when the corporate actors are the same. In Europe, for instance, the European Union has responded significantly to the UNGPs through its codification under EU law to pursue effective implementation of CSR and businesses' human rights responsibility (Bijlmakers, 2018). In 2011, the commission issued a communication which provides for the union's internal policy framework for the promotion of CSR, and business respect for human rights and sets out renewed European strategy for CSR (European Commission, 2011).…”
Section: Csr and Developing Countriesmentioning
confidence: 99%
“…There are many definitions of Corporate Social Responsibility (CSR) (Hawken, 1993;Gossling and Vocht, 2007;Lawrence and Weber, 2008;Miles, Munilla, and Darroch, 2008;Gallego-Alvares, Prado-Lorenzo, and Garcia-Sanchez, 2011;Bijlmakers, 2019), but they draw attention to the extended responsibility of economic operators through the broad sphere of their influence on the environment, not only economic, ethical, ecological, but also social. Corporate responsibility is considered in the context of different stakeholders (Freeman, 1984;Gasparski, 2003;Nakonieczna, 2008;Gruszecki, 2002;Marcinkowska, 2005;Mendel, 2002).…”
Section: Introductionmentioning
confidence: 99%