Reflexive Law and Section 172 Reporting: Evolution of Social Responsibility within Company Law Limits?

Q2 Social Sciences

European Business Law Review Pub Date : 2021-06-01 DOI:10.54648/eulr2021018

A. Okoye

引用次数: 0

Abstract

This article examines whether the evolution of company narrative reporting based on section 172 UK Companies Act 2006 can be characterised as reflexive law, which preserves the balance between utilitarian company law shareholder value approach and the corporate responsibility demands by society; thereby mediating between semi-autonomous sub-systems of company law and social responsibility. It discovers an evolving process in company law, which has some indications of reflexive law and governance within self-imposed limits of non-interference in ‘private’ spheres of governance. The result is progressive in scope but incapable of delivering radical normative shift in company law towards stakeholder responsibility. Company law, company reporting, reflexive law, reflexive governance, social responsibility.

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反思法和第172条报告：公司法范围内社会责任的演变？

本文考察了基于《2006年英国公司法》第172条的公司叙述性报告的演变是否可以被描述为反射性法律，该法律在功利主义的公司法股东价值方法和社会要求的公司责任之间保持了平衡；从而在公司法和社会责任的半自治子系统之间进行中介。它发现了公司法的一个演变过程，其中有一些迹象表明，在不干涉“私人”治理领域的自我限制范围内，存在反射性法律和治理。其结果是范围上的进步，但无法实现公司法向利益相关者责任的根本规范转变。公司法、公司报告、反身法、反身治理、社会责任。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Business Law Review Social Sciences-Law

CiteScore

1.10

自引率

0.00%

发文量

期刊介绍： The mission of the European Business Law Review is to provide a forum for analysis and discussion of business law, including European Union law and the laws of the Member States and other European countries, as well as legal frameworks and issues in international and comparative contexts. The Review moves freely over the boundaries that divide the law, and covers business law, broadly defined, in public or private law, domestic, European or international law. Our topics of interest include commercial, financial, corporate, private and regulatory laws with a broadly business dimension. The Review offers current, authoritative scholarship on a wide range of issues and developments, featuring contributors providing an international as well as a European perspective. The Review is an invaluable source of current scholarship, information, practical analysis, and expert guidance for all practising lawyers, advisers, and scholars dealing with European business law on a regular basis. The Review has over 25 years established the highest scholarly standards. It distinguishes itself as open-minded, embracing interests that appeal to the scholarly, practitioner and policy-making spheres. It practices strict routines of peer review. The Review imposes no word limit on submissions, subject to the appropriateness of the word length to the subject under discussion.