企业社会责任与让步理论

S. Padfield
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引用次数: 6

摘要

本文研究了三个相关命题:(1)自愿企业社会责任(CSR)未能有效推进有意义的企业社会责任支持者的议程;(2)三种主流的公司治理理论——董事至上、股东至上或团队生产理论——都不支持强制性企业社会责任作为一种规范事项;(3)面对三大主要公司治理理论的反对,公司人格理论,特别是特许权理论,可以成为推进强制性企业社会责任的有意义的杠杆来源。在研究这些命题时,本文提出了联合公民的其他主张:(A)支持公司人格理论重要的命题;(二)破坏了股东财富最大化规范的关键支撑之一;(C)强调了这场辩论的政治性质。最后,我要指出,与一些评论员的建议相反,最高法院最近对Hobby Lobby的裁决并没有削弱我的企业社会责任主张。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate Social Responsibility & Concession Theory
This Essay examines three related propositions: (1) Voluntary corporate social responsibility (CSR) fails to effectively advance the agenda of a meaningful segment of CSR proponents; (2) None of the three dominant corporate governance theories – director primacy, shareholder primacy, or team production theory – support mandatory CSR as a normative matter; and, (3) Corporate personality theory, specifically concession theory, can be a meaningful source of leverage in advancing mandatory CSR in the face of opposition from the three primary corporate governance theories. In examining these propositions, this Essay makes the additional claims that Citizens United: (A) supports the proposition that corporate personality theory matters; (B) undermines one of the key supports of the shareholder wealth maximization norm; and (C) highlights the political nature of this debate. Finally, I note that the Supreme Court’s recent Hobby Lobby decision does not undermine my CSR claims, contrary to the suggestions of some commentators.
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