Synthesising synergies between CSR and BHR for corporate accountability: an integrated approach

International Journal of Corporate Social Responsibility

Original Article

Mallika Tamvada¹ 

[1] Department of Humanities and Law, Bournemouth University, Poole, UK;

关键词: Corporate Social Responsibility;    Business and Human Rights;    Corporate accountability;   

DOI  :  10.1186/s40991-023-00084-6

 received in 2023-03-11, accepted in 2023-09-30,  发布年份 2023

来源: Springer

【 摘 要 】

While an emerging literature considers Corporate Social Responsibility (CSR) as obligatory, voluntarism has dominated the scholarship and policymaking related to CSR. Almost parallel to this literature, the field of law has conceived and advanced the concept of Business and Human Rights (BHR) for addressing the human rights impacts of corporations. A new wave in the literature is exploring the relationship between these two disparate fields to bridge the corporate accountability gap. Contributing to this emerging debate, this paper develops a new CSR-BHR integrated framework that presents a unified approach towards corporate accountability. The new Framework offers a taxonomy of CSR-BHR strategies that firms can select from to prioritise their CSR-BHR activities for optimising their social contributions. It provides a new foundation for developing consistent policymaking on corporates’ social obligations across the world.

【 授权许可】

CC BY   
© The Author(s) 2023

【 图 表 】

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