Corporate Social Responsibility
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Corporate Social Responsibility

Perspectives for Sustainable Corporate Governance

9781786433343 Edward Elgar Publishing
Catherine Malecki, Professor of Private Law and Member of the Laboratoire Interdisciplinaire de Recherche en Innovations Sociétales, University Rennes 2, Associate Member of the Institut Droit Ethique Patrimoine, University Paris-Saclay, France and External Member of the Institute of Commercial and Corporate Law, Durham Law School, Durham University, UK
Publication Date: 2018 ISBN: 978 1 78643 334 3 Extent: 480 pp
Corporate social responsibility (CSR) is setting new missions for companies and shining a welcome light on issues such as the behaviour of board members, shared value, the well-being of stakeholders, the protection of vulnerable individuals and the roles played by public opinion and shareholders. This timely book seeks to lay the foundations for a sustainable corporate governance based on the European Commission definition of CSR as ‘the responsibility of enterprises for their impacts on society’. More generally, this sustainable corporate governance responds to some of the pressing challenges of the 21st century, from sustainable finance and climate change to carbon reduction and population growth.

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Corporate social responsibility (CSR) is setting new missions for companies and shining a welcome light on issues such as the behaviour of board members, shared value, the well-being of stakeholders, the protection of vulnerable individuals and the roles played by public opinion and shareholders. This timely book seeks to lay the foundations for a sustainable corporate governance based on the European Commission definition of CSR as ‘the responsibility of enterprises for their impacts on society’. More generally, this sustainable corporate governance responds to some of the pressing challenges of the 21st century, from sustainable finance and climate change to carbon reduction and population growth.

The book offers a comprehensive theoretical and educational approach to CSR, with references to key international, European and national texts on this subject. It is written largely from a European and French perspective, but draws comparisons with the United Kingdom and United States. The close relationship between the demands of energy transition and corporate governance and the role of Social Responsibility Investment (SRI) and its relationship with CSR are covered in depth. In addition, the notion of a ‘stakeholder’, as well as changes in our understanding of this term and its impact on corporate governance, is explored in detail.

This significant book offers a theoretical and dynamic approach to CSR, adopting a holistic vision that is both practical and forward-looking. Providing a wealth of reference material and highlighting areas for future research, it is an ideal tool for both students and academics studying CSR.
Critical Acclaim
‘In this timely work, Professor Catherine Malecki provides some thought-provoking insights into the development of corporate social responsibility (CSR). Primarily focussing on France, Professor Malecki also draws on the relevance of international developments and frameworks in her exposition. Given the fundamental importance of CSR as a component of corporate governance, and the relevance of CSR for all business organisations, I highly recommend this book to all those with an interest in CSR and its role in sustainable corporate governance.’
– Chris Mallin, Norwich Business School, UK

‘This highly readable and illuminating book is a welcome addition to the still relatively sparse literature on the legal aspects of Corporate Social Responsibility (CSR). The main question raised at the outset, whether CSR constitutes a new branch of law, together with the multiple questions on the origins, sources, development and path CSR is taking, are beautifully unpicked in a stimulating manner, through the French Law lens, coupled with EU and international perspectives at appropriate junctions, to reveal a complex, yet fascinating and, at times, contradictory, area of law. It is a magnificent teaching resource and a helpful reference for the scholar.’
– Arad Reisberg, Brunel University London, UK

‘Professor Catherine Malecki is one of the finest French specialists of corporate social responsibility and sustainable development. Her renowned works have contributed to our awareness of the importance and diversity of the norms already existing in that domain, whether from national legislations, European directives or international sources. However, the author does not aim at merely depicting what is already existing, but rather at identifying the requirements and conditions of sustainable development in which enterprises play a leading role.’
– Alain Couret, Université Paris 1 Panthéon-Sorbonne, France
Contents
Contents: Foreword General Introduction Part 1 The issues of non-financial reporting 1. Review of Questions 2. Developments in Non-Financial Reporting 3. Non-Financial Information Requirements 4. A Sustainable Accounting System Part 2 Behaviours and sanctions 5. Review of Questions A. Behaviours 6. Corporate Administration and Management 7. What Guides or Labels for Socially Responsible Behaviour? 8. Dialogue with Stakeholders 9. Corporate Transactions 10. What other Paths or Avenues for Investigation Exist? B. What Sanctions? General Presentation 11. Diversity of Traditional Sanctions 12. Reputation 13. A Special Sanction: Environmental Liability in Groups of Companies Part 3 Sustainable Finance, Responsible Investors 14. Review of Questions 15. General Overview of Socially Responsible Investment 16. Towards Responsible Investors 17. Sustainable Finance Projects Conclusion Index


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